Home Table of Contents

§ 13-926. Certification to Comptroller, withholding restrictions

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 V. Political Subdivision Liabilities--Withholding of Tax Refunds and Payments (Refs & Annos)
MD Code, Tax - General, § 13-926
§ 13-926. Certification to Comptroller, withholding restrictions
Currentness
Powers of local official
(a) Except as provided in subsection (b) of this section, a local official may:
(1) certify to the Comptroller the existence of a person's delinquent tax liability or any other liability owed by the person to the local official's political subdivision; and
(2) request the Comptroller to withhold any refund and vendor payment to which the person is entitled.
Withholding restrictions
(b) A local official may not certify or request the Comptroller to withhold a refund or vendor payment unless the laws of the local official's political subdivision:
(1) allow the Comptroller to certify tax due to the State;
(2) allow the Comptroller to request the local official to withhold from any vendor payment the person's tax due to the State; and
(3) provide for the payment of the amount withheld to the Comptroller.
Priorities for disbursement
(c) The withholding of a refund or vendor payment shall be subject to the priorities under § 13-918 of this subtitle.

Credits

Added by Acts 2005, c. 444, § 3, eff. July 1, 2005.
MD Code, Tax - General, § 13-926, MD TAX GENERAL § 13-926
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.
End of Document