Section 13-1017 – Holding Out to Public That Vendor Assumes or Absorbs Sales and Use Tax
A vendor who holds out to the public that the vendor will absorb or assume the sales and use tax in violation of § 11-402 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
Section 13-1018 – Unlawful Disclosure by Current or Former Government Personnel
An officer, employee, former officer, or former employee of the State or of a political subdivision of the State who makes a disclosure in violation of Subtitle 2 of this title is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 6 months or both.
Section 13-915 – Certification to Comptroller; Withholding of Refund
(a) (1) A certification by the Central Collection Unit to the Comptroller shall be made on or before January 1 of each calendar year in the form that the Comptroller prescribes. (2) The certification shall include: (i) the full name and address of the debtor and any other names known to be used by the debtor; (ii) the Social Security […]
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 […]
Section 13-917 – Hearing; Appeal
(a) (1) After its investigation, if the Central Collection Unit makes a determination adverse to the debtor, it shall promptly advise the debtor of the debtor’s right to request a hearing on unresolved factual issues before the Central Collection Unit in accordance with the Administrative Procedure Act. (2) Except for good cause shown, a request for a hearing […]
Section 13-918 – Order of Honoring Requests
(a) The Comptroller shall honor income tax refund interception requests in the following order: (1) a refund interception request to collect an unpaid State, county, or municipal tax; (2) a refund interception request under Title 10, Subtitle 1, Part II of the Family Law Article; (3) a refund interception request for converted funds under § 15–122.2 of the Health […]
Section 13-919 – Regulations
(a) The Secretary of Budget and Management may adopt regulations relating to the referral of debts by State agencies to the Central Collection Unit and to the administrative procedures authorized under this part. (b) The Comptroller may adopt regulations relating to the certification and withholding of amounts under this part.
Section 13-920 – Definitions
(a) In this part the following words have the meanings indicated. (b) “Refund” means an individual’s Maryland income tax refund or any other state’s individual income tax refund. (c) “Taxing official” means a unit or official of another state charged with the imposition, assessment, or collection of state income taxes.
Section 13-921 – Withholding of Refund
(a) Except as provided in subsection (b) of this section, a taxing official may: (1) certify to the Comptroller the existence of an individual’s delinquent income tax liability; and (2) request the Comptroller to withhold any refund to which the individual is entitled. (b) A taxing official may not certify or request the Comptroller to withhold a refund unless […]
Section 13-922 – Certification of Liability
(a) A certification by a taxing official to the Comptroller shall include: (1) the full name and address of the individual and any other names known to be used by the individual; (2) the Social Security number or federal tax identification number; (3) the amount of the income tax liability including a detailed statement for each taxable year showing […]