# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 9. Refunds and Offsets

#### Section 13-921

(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 Sec. 13-918 of this subtitle.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)