{"data":{"id":"us-md/md.-code-tax-general-13-921","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–921","heading":"","body":"(a) Except as provided in subsection (b) of this section, a taxing official may:\n(1) certify to the Comptroller the existence of an individual’s delinquent income tax liability; and\n(2) request the Comptroller to withhold any refund to which the individual is entitled.\n(b) A taxing official may not certify or request the Comptroller to withhold a refund unless the laws of the taxing official’s state:\n(1) allow the Comptroller to certify an income tax due;\n(2) allow the Comptroller to request the taxing official to withhold the individual’s tax refund; and\n(3) provide for the payment of the refund to Maryland.\n(c) The withholding of a refund shall be subject to the priorities under § 13-918 of this subtitle.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-921","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"e6d611b280310fcca9295ed83e480fbb576e953583174ecc4c8ccbb446f4826e","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-920","next":"us-md/md.-code-tax-general-13-922"},"notice":"GroundRules: Original legal text. Not legal advice."}