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§ 13-916. Investigation of debt

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, § 13-916
§ 13-916. Investigation of debt
Currentness
Request to investigate debt
(a) A debtor may request the Central Collection Unit to investigate a debt:
(1) after notification from the Central Collection Unit under § 13-914 of this subtitle that the Central Collection Unit intends to request the Comptroller to withhold the debt from any income tax refund due the debtor; or
(2) within 30 days after notification from the Comptroller under § 13-915 of this subtitle that a debt has been withheld.
Duty to investigate debt, determination by Central Collection Unit
(b)(1) On receipt of a request for an investigation, the Central Collection Unit shall investigate any questioned debt with the State agency that referred the debt.
(2) The Central Collection Unit shall make a written determination within 15 calendar days after it receives a request for investigation from the debtor.
(3) If the Central Collection Unit determines that a referral or certification is in error, it shall, as appropriate:
(i) correct the referral or certification;
(ii) discontinue certification procedures; or
(iii) promptly remit to the debtor any amounts that have been improperly withheld.

Credits

Added by Acts 1997, c. 31, § 1, eff. Oct. 1, 1997.
Formerly Art. 19, § 45.
MD Code, Tax - General, § 13-916, MD TAX GENERAL § 13-916
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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