Maryland § 13-926
Full text of Maryland Maryland Code § 13-926, with citation guidance and answers to common questions.
§ 13-926.
(a) Except as provided in subsection (b) of this section, a local official may:
(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) request the Comptroller to withhold any refund and vendor payment to which the person is entitled.
(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) allow the Comptroller to certify tax due to the State;
(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) provide for the payment of the amount withheld to the Comptroller.
(c) The withholding of a refund or vendor payment shall be subject to the priorities under § 13-918 of this subtitle.
Frequently Asked Questions About Maryland § 13-926
What does Maryland Code § 13-926 cover?
Section 13-926 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 13-926?
A common citation format is "Maryland Code § 13-926" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 13-926 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.