§ 13–921

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 13-921 (2026)

Title 13. Procedure

Subtitle 9. Refunds and Offsets

(a)

Except as provided in subsection (b) of this section, a taxing official may:

(1)

certify to the Comptroller the existence of an individual’s delinquent income tax liability; and

(2)

request the Comptroller to withhold any refund to which the individual is entitled.

(b)

A taxing official may not certify or request the Comptroller to withhold a refund unless the laws of the taxing official’s state:

(1)

allow the Comptroller to certify an income tax due;

(2)

allow the Comptroller to request the taxing official to withhold the individual’s tax refund; and

(3)

provide for the payment of the refund to Maryland.

(c)

The withholding of a refund shall be subject to the priorities under § 13-918 of this subtitle.