§ 13-905. Payment [Subject to amendment effective January 1, 2011; amended version follows this section].
(a) In general.- Subject to the additional provisions under this section, a tax collector shall pay any claim for refund that has been allowed by the tax collector unless:
(1) the claimant has not paid all other taxes, fees, or charges payable to the State; or
(2) the amount of the refund due is less than $1.
(b) Income tax.- If a claim for refund of income tax is based on a return that is filed jointly by the personal representative and surviving spouse of a decedent, the Comptroller shall pay the claim to the estate of the decedent.
(c) Restitution orders.- The payment of income tax refunds is subject to tax refund interception under § 10-113 of the Family Law Article and §§ 13-912 through 13-919 of this subtitle.
(d) Motor carrier tax.- The Comptroller may not pay a refund of excess motor carrier tax credit unless the motor carrier has complied with Title 9, Subtitle 2 of this article and regulations adopted under it for a full registration year and the Comptroller, in the Comptroller's discretion, allows the refund.
(e) Sales and use tax.- For a claim of refund for sales and use tax, the Comptroller shall either:
(1) pay the refund; or
(2) allow a credit of the amount of the refund on subsequent sales and use tax payments due from the claimant.
§ 13-905. Payment [Subject to amendment effective January 1, 2011; amended version follows this section].
(a) In general.- Subject to the additional provisions under this section, a tax collector shall pay any claim for refund that has been allowed by the tax collector unless:
(1) the claimant has not paid all other taxes, fees, or charges payable to the State; or
(2) the amount of the refund due is less than $1.
(b) Income tax.- If a claim for refund of income tax is based on a return that is filed jointly by the personal representative and surviving spouse of a decedent, the Comptroller shall pay the claim to the estate of the decedent.
(c) Restitution orders.- The payment of income tax refunds is subject to tax refund interception under § 10-113 of the Family Law Article and §§ 13-912 through 13-919 of this subtitle.
(d) Motor carrier tax.- The Comptroller may not pay a refund of excess motor carrier tax credit unless the motor carrier has complied with Title 9, Subtitle 2 of this article and regulations adopted under it for a full registration year and the Comptroller, in the Comptroller's discretion, allows the refund.
(e) Sales and use tax.- For a claim of refund for sales and use tax, the Comptroller shall either:
(1) pay the refund; or
(2) allow a credit of the amount of the refund on subsequent sales and use tax payments due from the claimant.
§ 13-905. Payment [Subject to amendment effective January 1, 2011; amended version follows this section].
(a) In general.- Subject to the additional provisions under this section, a tax collector shall pay any claim for refund that has been allowed by the tax collector unless:
(1) the claimant has not paid all other taxes, fees, or charges payable to the State; or
(2) the amount of the refund due is less than $1.
(b) Income tax.- If a claim for refund of income tax is based on a return that is filed jointly by the personal representative and surviving spouse of a decedent, the Comptroller shall pay the claim to the estate of the decedent.
(c) Restitution orders.- The payment of income tax refunds is subject to tax refund interception under § 10-113 of the Family Law Article and §§ 13-912 through 13-919 of this subtitle.
(d) Motor carrier tax.- The Comptroller may not pay a refund of excess motor carrier tax credit unless the motor carrier has complied with Title 9, Subtitle 2 of this article and regulations adopted under it for a full registration year and the Comptroller, in the Comptroller's discretion, allows the refund.
(e) Sales and use tax.- For a claim of refund for sales and use tax, the Comptroller shall either:
(1) pay the refund; or
(2) allow a credit of the amount of the refund on subsequent sales and use tax payments due from the claimant.
