§ 13-916
166 words·~1 min read·
/md/tax-general/13-916A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§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.
(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.