(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.