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§ 13-938. Certification of outstanding warrant and withholding of refund

West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2016

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 9. Refunds and Offsets (Refs & Annos)
Part VII. Income Tax Refund Withholding--Warrants (Refs & Annos)
Effective: October 1, 2016
MD Code, Tax - General, § 13-938
§ 13-938. Certification of outstanding warrant and withholding of refund
Currentness
Contents of certification
(a) A certification by a warrant official to the Comptroller shall include:
(1) the full name and address of the individual and any other names known to be used by the individual;
(2) the Social Security number or federal tax identification number; and
(3) a statement that the warrant is outstanding.
Determination of refund
(b) The Comptroller shall determine if an individual for whom a certification is received is due a refund.
Duties of Comptroller
(c) As to any individual due a refund for whom a certification is received, the Comptroller shall:
(1) withhold the individual's refund; and
(2) notify the individual of a certification by the warrant official of the existence of an outstanding warrant.
Notification that warrant is no longer outstanding
(d) The Comptroller may not pay a refund until the warrant official notifies the Comptroller that the warrant is no longer outstanding.

Credits

Added by Acts 2012, c. 451, § 1, eff. Oct. 1, 2012. Amended by Acts 2014, c. 590, § 1, eff. Oct. 1, 2014; Acts 2014, c. 594, § 1, eff. Oct. 1, 2014; Acts 2016, c. 387, § 1, eff. Oct. 1, 2016.
MD Code, Tax - General, § 13-938, MD TAX GENERAL § 13-938
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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