Withholding of refund

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    (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.

    (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.

    (c)    The withholding of a refund shall be subject to the priorities under § 13-918 of this subtitle.


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