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§ 13-931. Powers and duties of federal 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 VI. Federal Nontax Liabilities--Withholding of Tax Refunds and Payments (Refs & Annos)
MD Code, Tax - General, § 13-931
§ 13-931. Powers and duties of federal officials
Federal officials
(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.
Construction with powers of Comptroller
(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.
Priorities for applications of refunds or vendor payments
(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.

Credits

Added by Acts 2006, c. 577, § 1, eff. July 1, 2006.
MD Code, Tax - General, § 13-931, MD TAX GENERAL § 13-931
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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