§ 13-916. Investigation

MD Tax-Gen Code § 13-916 (2019) (N/A)
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(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.