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ROBERT L. EHRLICH, JR., Governor Ch. 444
(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.
13-927.
(A) A CERTIFICATION BY A LOCAL OFFICIAL TO THE COMPTROLLER SHALL
INCLUDE;
(1) THE FULL NAME AND ADDRESS OF THE PERSON AND ANY OTHER
NAMES KNOWN TO BE USED BY THE PERSON;
(2) THE SOCIAL SECURITY NUMBER OR FEDERAL TAX IDENTIFICATION
NUMBER IF KNOWN;
(3) THE AMOUNT OF THE TAX OR OTHER LIABILITY INCLUDING:
(I) A STATEMENT INDICATING THE NATURE OF THE LIABILITY;
AND
(II) IN THE CASE OF A LIABILITY FOR TAXES, A DETAILED
STATEMENT FOR EACH TAXABLE YEAR SHOWING TAX INTEREST, AND PENALTY; AND
(4) A STATEMENT THAT ALL ADMINISTRATIVE REMEDIES AND APPEALS
HAVE BEEN EXHAUSTED AND THAT THE TAX OR OTHER LIABILITY HAS BECOME
FINAL.
(B) THE COMPTROLLER SHALL DETERMINE IF A PERSON FOR WHOM A
CERTIFICATION IS RECEIVED IS DUE A REFUND OF MARYLAND TAX OR A VENDOR
PAYMENT.
(C) SUBJECT TO SUBSECTION (D) OF THIS SECTION, AS TO ANY PERSON DUE A
REFUND OR VENDOR PAYMENT, THE COMPTROLLER SHALL:
(1) WITHHOLD ANY REFUND AND VENDOR PAYMENT THAT IS DUE A
PERSON WHOSE NAME HAS BEEN CERTIFIED BY A LOCAL OFFICIAL;
(2) NOTIFY THE PERSON OF THE AMOUNT WITHHELD IN ACCORDANCE
WITH THE CERTIFICATION BY A LOCAL OFFICIAL OF THE EXISTENCE OF A TAX OR
OTHER LIABILITY;
(3) PAY TO THE POLITICAL SUBDIVISION THE LESSER OF;
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