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 […]
Section 13-925 – Definitions
(a) In this part the following words have the meanings indicated. (b) “Local official” means a unit or official of a political subdivision of the State charged with the imposition, assessment, or collection of taxes or other liabilities payable to the political subdivision. (c) “Refund” means a refund of any tax imposed under Maryland law. (d) (1) “Vendor payment” means […]
Section 13-926 – Certification and Request for Withholding; Exceptions; Priorities
(a) Except as provided in subsection (b) of this section, a local official may: (1) certify to the Comptroller the existence of a person’s delinquent tax liability or any other liability owed by the person to the local official’s political subdivision; and (2) request the Comptroller to withhold any refund and vendor payment to which the person is […]
Section 13-927 – Contents of Certification; Procedure; Joint Returns
(a) A certification by a local official to the Comptroller shall include: (1) the full name and address of the person and any other names known to be used by the person; (2) the Social Security number or federal tax identification number, if known; (3) the amount of the tax or other liability including: (i) a statement indicating the nature […]
Section 13-930 – Definitions
(a) In this part the following words have the meanings indicated. (b) “Federal official” means a unit or official of the federal government charged with the collection of nontax liabilities payable to the federal government pursuant to 31 U.S.C. § 3716. (c) “Nontax liability due the State” means a liability certified by the Secretary of Budget and Management […]
Section 13-909 – Offsets
(a) Without regard to the provisions of § 13-1104 of this title, if the tax collector determines a person’s financial institution franchise tax or income tax for multiple taxable years and simultaneously finds both overpayments and deficiencies in those taxable years, the tax collector: (1) may offset the deficiencies to the extent of the overpayments; but (2) may […]
Section 13-931 – In General
(a) Except as provided in subsection (b) of this section, a federal official may: (1) certify to the Comptroller the existence of a person’s delinquent nontax liability owed by the person to the federal government; and (2) request the Comptroller to withhold any refund and vendor payment to which the person is entitled. (b) A federal official may certify […]