Maryland Statutes
Title 13 - Procedure
Subtitle 9 - Refunds and Offsets

Part I - Refunds

Section 13-901 - Claimants - (a) A claim for refund may be filed with the...

Section 13-902 - Form of Claim - A claim for refund shall be: (1) made, under oath,...

Section 13-903 - Time for Filing Claim - A claim for refund shall be filed within the time...

Section 13-904 - Determination on Claim - (a) The tax collector shall: (1) investigate each claim for...

Section 13-905 - Payment - (a) Subject to the additional provisions under this section, a...

Section 13-906 - Inheritance or Estate Tax Refund - (a) In this section, “register” means the register of wills...

Part II - Financial Institution Franchise Tax and Income Tax Abatements and Offsets

Section 13-908 - Abatement - (a) If the tax collector determines that collection of financial...

Section 13-909 - Offsets - (a) Without regard to the provisions of § 13-1104 of...

Part III - Debt Certification -- Withholding of Income Tax Refunds

Section 13-912 - Definitions - (a) In this part the following words have the meanings...

Section 13-913 - Referral of Debt to Central Collection Unit for Withholding - (a) (1) Except as provided in paragraph (2) of this...

Section 13-914 - Pre-Certification Notice - (a) At least 30 calendar days before certifying a debt...

Section 13-915 - Certification to Comptroller; Withholding of Refund - (a) (1) A certification by the Central Collection Unit to...

Section 13-916 - Investigation - (a) A debtor may request the Central Collection Unit to...

Section 13-917 - Hearing; Appeal - (a) (1) After its investigation, if the Central Collection Unit...

Section 13-918 - Order of Honoring Requests - (a) The Comptroller shall honor income tax refund interception requests...

Section 13-919 - Regulations - (a) The Secretary of Budget and Management may adopt regulations...

Part IV - Out-of-State Income Tax Liability -- Withholding of Income Tax Refunds

Section 13-920 - Definitions - (a) In this part the following words have the meanings...

Section 13-921 - Withholding of Refund - (a) Except as provided in subsection (b) of this section,...

Section 13-922 - Certification of Liability - (a) A certification by a taxing official to the Comptroller...

Part V - Political Subdivision Liabilities -- Withholding of Tax Refunds and Payments

Section 13-925 - Definitions - (a) In this part the following words have the meanings...

Section 13-926 - Certification and Request for Withholding; Exceptions; Priorities - (a) Except as provided in subsection (b) of this section,...

Section 13-927 - Contents of Certification; Procedure; Joint Returns - (a) A certification by a local official to the Comptroller...

Part VI - Federal Nontax Liabilities -- Withholding of Tax Refunds and Payments

Section 13-930 - Definitions - (a) In this part the following words have the meanings...

Section 13-931 - In General - (a) Except as provided in subsection (b) of this section,...

Section 13-932 - Procedure for Payment or Withholding - (a) A certification by a federal official to the Comptroller...