Maryland Statutes
Part IV - Out-of-State Income Tax Liability -- Withholding of Income Tax Refunds
Section 13-921 - Withholding of Refund

(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 § 13-918 of this subtitle.

Structure Maryland Statutes