Maryland § 13-931
Full text of Maryland Maryland Code § 13-931, with citation guidance and answers to common questions.
§ 13-931.
(a) Except as provided in subsection (b) of this section, a federal official may:
(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.
Frequently Asked Questions About Maryland § 13-931
What does Maryland Code § 13-931 cover?
Section 13-931 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 § 13-931?
A common citation format is "Maryland Code § 13-931" (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 § 13-931 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.