Maryland Code, Tax-General § 13-926

(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.

(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.