§ 13–931
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-931 (2026)
Title 13. Procedure
Subtitle 9. Refunds and Offsets
§ 13–931LinkCopy Citation
(a)
Except as provided in subsection (b) of this section, a federal official may:
(1)
certify to the Comptroller the existence of a person’s delinquent nontax liability owed by the person to the federal government; and
(2)
request the Comptroller to withhold any refund and vendor payment to which the person is entitled.
(b)
A federal official may certify and request the Comptroller to withhold a refund or vendor payment only if the laws of the United States:
(1)
allow the Comptroller, on behalf of the State, to certify tax and nontax liabilities due to the State;
(2)
allow the Comptroller, on behalf of the State, to enter into a reciprocal agreement with the United States, pursuant to which the federal official would be required to offset federal payments to collect delinquent debts owed to the State; and
(3)
provide for the payment of the amount withheld to the State.
(c)
The Comptroller shall apply a refund or vendor payment received from a federal official according to the priorities under § 13-918 of this subtitle.