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

   1. (1) certify to the Comptroller the existence of a person's delinquent tax liability or any other liability owed by the person to the local official's political subdivision; and
   2. (2) request the Comptroller to withhold any refund and vendor payment to which the person is entitled.

2. (b) A local official may not certify or request the Comptroller to withhold a refund or vendor payment unless the laws of the local official's political subdivision:

   1. (1) allow the Comptroller to certify tax due to the State;
   2. (2) allow the Comptroller to request the local official to withhold from any vendor payment the person's tax due to the State; and
   3. (3) provide for the payment of the amount withheld to the Comptroller.
3. (c) The withholding of a refund or vendor payment shall be subject to the priorities under § 13-918 of this subtitle.

Added by Acts 2005, c. 444, § 3, eff. July 1, 2005.