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§ 13-921. Powers and restrictions of taxing officials

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 9. Refunds and Offsets (Refs & Annos)
Part IV. Out-of-State Income Tax Liability--Withholding of Income Tax Refunds (Refs & Annos)
MD Code, Tax - General, § 13-921
§ 13-921. Powers and restrictions of taxing officials
Currentness
Power of taxing official
(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.
Withholding restrictions
(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.
Withholding subject to priorities
(c) The withholding of a refund shall be subject to the priorities under § 13-918 of this subtitle.

Credits

Added by Acts 1998, c. 19, § 1, eff. Oct. 1, 1998.
MD Code, Tax - General, § 13-921, MD TAX GENERAL § 13-921
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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