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03.04.05.00.htm 03.04.05.00. Title 03 COMPTROLLER OF THE TREASURY Subtitle 04 INCOME TAX Chapter 05 Tax Refund Intercept Program ― Delinquent Debts Authority: Tax-General Article, §2-103 and 13-919, Annotated Code of Maryland
03.04.05.01.htm 03.04.05.01. 01 Definitions.. A. "Central Collection Unit" means the Central Collection Unit of the Department of Budget and Management.B. "Certify" means to furnish to the Comptroller the names, with other identification including address, Social Security or federal tax identification number, and amount of debt of debtors owing money to the State.C. "Comptroller" means the Comptroller of the Treasury.. D. "Debt" means any liquidated sum due and owing any State agency which has
03.04.05.02.htm 03.04.05.02. 02 Duties of the Central Collection Unit.. A. The Central Collection Unit may certify to the Comptroller the name of any debtor:. 1) Against whom it has obtained a judgment in any court; or. 2) Whose account has been referred to the Central Collection Unit in accordance with COMAR 17.01.01 by an educational institution to which the debtor owes a debt for unpaid tuition, fees, or educationB. The Central Collection Unit may not certify any account with a balance of $25 or less..
03.04.05.03.htm 03.04.05.03. 03 Duties of the Comptroller.. A. As frequently as practical, the Comptroller shall compare the names of the debtors certified by the Central Collection Unit with the names of taxpayers who file tax returns and are entitled to a tax refund.B. If a match is made between a taxpayer eligible for tax refund and a certified debtor, the Comptroller shall pay the refund to the Central Collection Unit, but only to the extent of the amount of the debt certified. Any ref
03.04.05.04.htm 03.04.05.04. 04 Investigation.. A. Within 15 days of the notice of the Central Collection Unit's intention to certify his name or of the Comptroller's having intercepted his refund, a debtor has the right to request an investigation by the Central Collection Unit if the debtor disputes the validity or the amount of the debt.B. The Central Collection Unit shall submit to the debtor a report of its findings within 15 days from the date that the request for investigation was
03.04.05.05.htm 03.04.05.05. 05 Administrative Hearing.. A. A debtor may contest the findings of the investigation as to the validity and the amount of the debt in a hearing before the Central Collection Unit. Any request for a hearing shall be submitted in writing to the Central Collection Unit within 30 days of the date of which the investigation report was mailed to the debtor.B. In the hearing before the Central Collection Unit, the debtor may not raise any issue regarding the amount of tax refund o
03.04.05.9999.htm 03.04.05.9999. Administrative History Effective date: November 8, 1982 (9:22 Md. R. 2198) (jointly promulgated with the Department of Budget and Management ― see COMAR 17.01.02) ―Chapter recodified from COMAR 03.04.03 to COMAR 03.04.05 effective October 3, 1988 (15:20 Md. R. 2333)Regulation .01A amended effective October 9, 2006 (33:20 Md. R. 1612). Regulation .01B, G amended effective March 21, 2011 (38:6 Md. R. 393). Regulation .02C amended effective March 21, 2011 (38:6 Md. R. 393).
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