Section 13-912 – Definitions
(a) In this part the following words have the meanings indicated. (b) “Central Collection Unit” means the Central Collection Unit in the Department of Budget and Management. (c) (1) “Debt” means: (i) a liquidated sum due and owing any State agency that has accrued through contract, subrogation, tort, operation of law, or other cause of action, regardless of whether there […]
Section 13-913 – Referral of Debt to Central Collection Unit for Withholding
(a) (1) Except as provided in paragraph (2) of this subsection, for any debt not excepted by law from the Central Collection Unit’s responsibilities under Title 3, Subtitle 3 of the State Finance and Procurement Article or otherwise, the Central Collection Unit may: (i) certify to the Comptroller the existence of any debt that has been referred to […]
Section 13-914 – Pre-Certification Notice
(a) At least 30 calendar days before certifying a debt to the Comptroller, the Central Collection Unit shall notify the debtor in writing that it intends to request the Comptroller to withhold the debt from any income tax refund due the debtor. (b) The notice required under subsection (a) of this section shall advise the debtor of: […]
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.