Maryland Code, TAX – GENERAL 13-921

state: means :

(1) a state, possession, territory, or commonwealth of the United States; or

(2) the District of Columbia. See

(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.