1. (a) Except as provided in subsection (b) of this section, a taxing official may:

   1. (1) certify to the Comptroller the existence of an individual's delinquent income tax liability; and
   2. (2) request the Comptroller to withhold any refund to which the individual is entitled.

2. (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. (1) allow the Comptroller to certify an income tax due;
   2. (2) allow the Comptroller to request the taxing official to withhold the individual's tax refund; and
   3. (3) provide for the payment of the refund to Maryland.
3. (c) The withholding of a refund shall be subject to the priorities under § 13-918 of this subtitle.

Added by Acts 1998, c. 19, § 1, eff. Oct. 1, 1998.