Maryland Code, Tax-General § 13-931

(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.

(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.