Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Gen. § 13-916
§ 13-916
# (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.
# (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.
Source: view the official text
In this article (40 sections)
- gtg-13-828 · § 13-828
- gtg-13-829 · § 13-829
- gtg-13-830 · § 13-830
- gtg-13-831 · § 13-831
- gtg-13-832 · § 13-832
- gtg-13-834 · § 13-834
- gtg-13-835 · § 13-835
- gtg-13-836 · § 13-836
- gtg-13-837 · § 13-837
- gtg-13-838 · § 13-838
- gtg-13-839 · § 13-839
- gtg-13-840 · § 13-840
- gtg-13-841 · § 13-841
- gtg-13-842 · § 13-842
- gtg-13-845 · § 13-845
- gtg-13-901 · § 13-901
- gtg-13-902 · § 13-902
- gtg-13-903 · § 13-903
- gtg-13-904 · § 13-904
- gtg-13-905 · § 13-905
- gtg-13-906 · § 13-906
- gtg-13-908 · § 13-908
- gtg-13-909 · § 13-909
- gtg-13-912 · § 13-912
- gtg-13-913 · § 13-913
- gtg-13-914 · § 13-914
- gtg-13-915 · § 13-915
- gtg-13-916 · § 13-916
- gtg-13-917 · § 13-917
- gtg-13-918 · § 13-918
- gtg-13-919 · § 13-919
- gtg-13-920 · § 13-920
- gtg-13-921 · § 13-921
- gtg-13-922 · § 13-922
- gtg-13-925 · § 13-925
- gtg-13-926 · § 13-926
- gtg-13-927 · § 13-927
- gtg-13-930 · § 13-930
- gtg-13-931 · § 13-931
- gtg-13-932 · § 13-932