§ 13-927. Certification to Comptroller, withholding restrictions
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-927
§ 13-927. Certification to Comptroller, withholding restrictions
(a) A certification by a local official to the Comptroller shall include:
(b) The Comptroller shall determine if a person for whom a certification is received is due a refund of Maryland tax or a vendor payment.
(c) Subject to subsection (d) of this section, as to any person due a refund or vendor payment, the Comptroller shall:
(5) if the refund and vendor payment is less than the certified amount, withhold amounts from subsequent refunds and vendor payments due the person, if the laws of the political subdivision provide that the political subdivision shall withhold a vendor payment due persons certified to the political subdivision by the Comptroller.
Credits
Added by Acts 2005, c. 444, § 3, eff. July 1, 2005.
MD Code, Tax - General, § 13-927, MD TAX GENERAL § 13-927
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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