Section 13-921 - Withholding of refund(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.(c) The withholding of a refund shall be subject to the priorities under § 13-918 of this subtitle.