# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 9. Refunds and Offsets

#### Section 13-931

(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 Sec. 13-918 of this subtitle.

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