{"data":{"id":"us-md/md.-code-tax-general-13-931","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–931","heading":"","body":"(a) Except as provided in subsection (b) of this section, a federal official may:\n(1) certify to the Comptroller the existence of a person’s delinquent nontax liability owed by the person to the federal government; and\n(2) request the Comptroller to withhold any refund and vendor payment to which the person is entitled.\n(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:\n(1) allow the Comptroller, on behalf of the State, to certify tax and nontax liabilities due to the State;\n(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\n(3) provide for the payment of the amount withheld to the State.\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-931","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"989f88f1b0ca37255db0c676f88b183ab6bf12ca318e20bc4bfe1acea5ed0ec6","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-930","next":"us-md/md.-code-tax-general-13-932"},"notice":"GroundRules: Original legal text. Not legal advice."}