{"data":{"id":"us-md/md.-code-tax-general-13-926","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–926","heading":"","body":"(a) Except as provided in subsection (b) of this section, a local official may:\n(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\n(2) request the Comptroller to withhold any refund and vendor payment to which the person is entitled.\n(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:\n(1) allow the Comptroller to certify tax due to the State;\n(2) allow the Comptroller to request the local official to withhold from any vendor payment the person’s tax due to the State; and\n(3) provide for the payment of the amount withheld to the Comptroller.\n(c) The withholding of a refund or vendor payment 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=13-926","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"3dd8b203dc73b01b7c2c96b254c8fbb7d21c84a62d96e9b9d63ab0a68d24a6bd","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-925","next":"us-md/md.-code-tax-general-13-927"},"notice":"GroundRules: Original legal text. Not legal advice."}