§ 13-922. Certifications to comptroller, withholding restrictions
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-922
§ 13-922. Certifications to comptroller, withholding restrictions
(a) A certification by a taxing official to the Comptroller shall include:
(b) The Comptroller shall determine if an individual for whom a certification is received is due a refund of Maryland income tax.
(c) As to any individual due a refund, the Comptroller shall:
(d) If the individual requests a hearing pursuant to § 13-508 of this title, the certification of the taxing official shall be prima facie evidence of the correctness of the individual's delinquent income tax liability to the certifying state.
(e) Subject to subsection (f) of this section, the Comptroller may:
(f)(1) The Comptroller may not withhold or pay to another state an individual's income tax refund until all administrative and judicial remedies provided under Subtitle 5 of this title and Title 10 of this article have been exhausted.
Credits
Added by Acts 1998, c. 19, § 1, eff. Oct. 1, 1998.
MD Code, Tax - General, § 13-922, MD TAX GENERAL § 13-922
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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