Md. Code, Tax - General § 13-921
This is the official text of Md. Code, Tax - General § 13-921, part of Maryland’s Code, Tax - General — governs state taxation.
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§13–921.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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