Section 13-926 - Certification and request for withholding; exceptions; priorities(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.