Except as provided in subsection (b) of this section, a taxing official may: certify to the Comptroller the existence of an individual’s delinquent income tax liability; and request the Comptroller to withhold any refund to which the individual is entitled. A taxing official may not certify or request the Comptroller to withhold a refund unless the laws of the taxing official’s state: allow the Comptroller to certify an income tax due; allow the Comptroller to request the taxing official to withhold the individual’s tax refund; and provide for the payment of the refund to Maryland. The withholding of a refund shall be subject to the priorities under § 13-918 of this subtitle.