Maryland Code, TAX – GENERAL 13-931
Terms Used In Maryland Code, TAX - GENERAL 13-931
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
(1) certify to the Comptroller the existence of a person‘s delinquent nontax liability owed by the person to the federal government; and
(2) request the Comptroller to withhold any refund and vendor payment to which the person is entitled.
(b) A federal official may certify and request the Comptroller to withhold a refund or vendor payment only if the laws of the United States:
(1) allow the Comptroller, on behalf of the State, to certify tax and nontax liabilities due to the State;
(2) allow the Comptroller, on behalf of the State, to enter into a reciprocal agreement with the United States, pursuant to which the federal official would be required to offset federal payments to collect delinquent debts owed to the State; and
(3) provide for the payment of the amount withheld to the State.
(c) The Comptroller shall apply a refund or vendor payment received from a federal official according to the priorities under § 13-918 of this subtitle.