# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 9. Refunds and Offsets

#### Section 13-926

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

  (1) certify to the Comptroller the existence of a person's delinquent tax liability or any other liability owed by the person to the local official's political subdivision; and

  (2) request the Comptroller to withhold any refund and vendor payment to which the person is entitled.

(b) A local official may not certify or request the Comptroller to withhold a refund or vendor payment unless the laws of the local official's political subdivision:

  (1) allow the Comptroller to certify tax due to the State;

  (2) allow the Comptroller to request the local official to withhold from any vendor payment the person's tax due to the State; and

  (3) provide for the payment of the amount withheld to the Comptroller.

(c) The withholding of a refund or vendor payment 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)