Md. Code, Tax - General § 13-931
This is the official text of Md. Code, Tax - General § 13-931, part of Maryland’s Code, Tax - General — governs state taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§13–931.
Official statutory text
(a) Except as provided in subsection (b) of this section, a federal official may:
(1) certify to the Comptroller the existence of a person’s delinquent nontax liability owed by the person to the federal government; and
(2) request the Comptroller to withhold any refund and vendor payment to which the person is entitled.
(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:
(1) allow the Comptroller, on behalf of the State, to certify tax and nontax liabilities due to the State;
(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
(3) provide for the payment of the amount withheld to the State.
(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.
(1) certify to the Comptroller the existence of a person’s delinquent nontax liability owed by the person to the federal government; and
(2) request the Comptroller to withhold any refund and vendor payment to which the person is entitled.
(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:
(1) allow the Comptroller, on behalf of the State, to certify tax and nontax liabilities due to the State;
(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
(3) provide for the payment of the amount withheld to the State.
(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.
Status: in_force · Read it on the official government site
Need a lawyer in Maryland?
Find a Maryland lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.