§ 13-931. In general.

MD Tax-Gen Code § 13-931 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(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.