§ 13-932. Certifications to Comptroller, refunds
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-932
§ 13-932. Certifications to Comptroller, refunds
(a) A certification by a federal official to the Comptroller shall include:
(b) The Comptroller shall determine if a person for whom a certification is received is due a refund of Maryland tax or a vendor payment.
(c) Subject to § 13-931(b) of this subtitle and subsection (d) of this section, as to any person due a refund or vendor payment, the Comptroller shall:
(d) If an individual filed a joint income tax return and the debt certified by a federal official is not the liability of both parties to the joint income tax return, the Comptroller may not withhold or pay to the federal official that portion of the income tax refund attributable to the individual not owing the debt.
Credits
Added by Acts 2006, c. 577, § 1, eff. July 1, 2006.
MD Code, Tax - General, § 13-932, MD TAX GENERAL § 13-932
Current through legislation effective through April 25, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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