§ 13-917. Notice and hearing, appeals
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-917
§ 13-917. Notice and hearing, appeals
(a)(1) After its investigation, if the Central Collection Unit makes a determination adverse to the debtor, it shall promptly advise the debtor of the debtor's right to request a hearing on unresolved factual issues before the Central Collection Unit in accordance with the Administrative Procedure Act.1
(b)(1) A debtor aggrieved by a final decision of the Central Collection Unit concerning the validity of the debt or correctness of the amount may appeal the decision as provided for contested cases in §§ 10-222 and 10-223 of the State Government Article.
(2) If a debtor disputes a denial by the Comptroller of a claim for an income tax refund on grounds other than the validity of the debt or the correctness of the amount owed and that debtor also is appealing an adverse determination of the Maryland Tax Court under § 13-532 of this title, judicial review of both decisions shall be consolidated.
Credits
Added by Acts 1997, c. 31, § 1, eff. Oct. 1, 1997.
Formerly Art. 19, § 45.
Footnotes
State Government § 10-101 et seq.
MD Code, Tax - General, § 13-917, MD TAX GENERAL § 13-917
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.
End of Document |