1. (1) income tax withheld by an employer;
2. (2) income tax from a corporation; or
3. (3) sales and use tax.

Subject to the approval of the Treasurer, the Comptroller by regulation may provide for payment in funds that are immediately available to the State of any delinquent unpaid tax liability for:

Added by Acts 1992, 1st Sp. Sess., c. 1, § 5.