Maryland Statutes
Part III - Debt Certification -- Withholding of Income Tax Refunds
Section 13-916 - Investigation

(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.

Structure Maryland Statutes