State Codes and Statutes

Statutes > Maryland > Tax-general > Title-13 > Subtitle-9 > 13-916

§ 13-916. Investigation.
 

(a)  Right to investigation.- 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)  Investigation.-  

(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. 
 

[An. Code 1957, art. 19, § 45; 1997, ch. 31, § 1.] 
 

State Codes and Statutes

Statutes > Maryland > Tax-general > Title-13 > Subtitle-9 > 13-916

§ 13-916. Investigation.
 

(a)  Right to investigation.- 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)  Investigation.-  

(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. 
 

[An. Code 1957, art. 19, § 45; 1997, ch. 31, § 1.] 
 


State Codes and Statutes

State Codes and Statutes

Statutes > Maryland > Tax-general > Title-13 > Subtitle-9 > 13-916

§ 13-916. Investigation.
 

(a)  Right to investigation.- 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)  Investigation.-  

(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. 
 

[An. Code 1957, art. 19, § 45; 1997, ch. 31, § 1.]