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§ 13-914. Notice of intent to withhold income tax refund

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 9. Refunds and Offsets (Refs & Annos)
Part III. Debt Certification--Withholding of Income Tax Refunds (Refs & Annos)
MD Code, Tax - General, § 13-914
§ 13-914. Notice of intent to withhold income tax refund
Currentness
In general
(a) At least 30 calendar days before certifying a debt to the Comptroller, the Central Collection Unit shall notify the debtor in writing that it intends to request the Comptroller to withhold the debt from any income tax refund due the debtor.
Contents of notice
(b) The notice required under subsection (a) of this section shall advise the debtor of:
(1) the amount due and owing;
(2) the basis of the debt;
(3) the opportunity to request an investigation of the debt;
(4) the opportunity to contest any adverse determination after an investigation in a hearing before the Central Collection Unit; and
(5) the right to a judicial appeal of a final action by the Central Collection Unit.

Credits

Added by Acts 1997, c. 31, § 1, eff. Oct. 1, 1997.
Formerly Art. 19, § 45.
MD Code, Tax - General, § 13-914, MD TAX GENERAL § 13-914
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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