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17.01.02.00.htm 17.01.02.00. Title 17 DEPARTMENT OF BUDGET AND MANAGEMENT Subtitle 01 CENTRAL COLLECTION UNIT Chapter 02 Tax Refund Intercept Program―Delinquent Debts Authority: State Finance and Procurement Article, §3-303; State Government Article, §10-613; Article 19, §44; Annotated Code of Maryland
17.01.02.01.htm 17.01.02.01. 01 Definitions.. A. In this chapter, the following terms have the meanings indicated.. B. Terms Defined.. 1) "Administrative law judge" means a judge within the Office of Administrative Hearings, appointed by the Chief Administrative Law Judge to preside over administrative hearings.2) "Central Collection Unit (Unit) means the Central Collection Unit of the Department of Budget and Management.3) "Certify" means to furnish to the Comptroller the names, with other iden
17.01.02.02.htm 17.01.02.02. 02 Duties of the Central Collection Unit.. A. The Central Collection Unit may certify to the Comptroller the existence of any debt which has been referred to the Unit for collection by a State agency or official unless the:1) Debt is excepted by law from the Unit's jurisdiction under State Finance and Procurement Article, Title 3, Subtitle 3, Annotated Code of Maryland; or2) Attorney General has advised the State agency, official, or the Central Collection Unit that the
17.01.02.03.htm 17.01.02.03. 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
17.01.02.04.htm 17.01.02.04. 04 Investigation.. A. Within 15 days from the date of the mailing of the notice of the Central Collection Unit's intention to certify the debtor's name or of the Comptroller's having intercepted the debtor's 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 requ
17.01.02.05.htm 17.01.02.05. 05 Administrative Hearings.. A. A debtor may contest the findings of the investigation as to the validity and the amount of the debt in a hearing before an administrative law judge and in accordance with the Administrative Procedure Act, State Government Article, §9-1601 and Title 10, Subtitle 2, Annotated Code of Maryland. A request for a hearing shall be submitted in writing to the Central Collection Unit within 30 days of the date on which the investigation report was mai
17.01.02.9999.htm 17.01.02.9999. Administrative History Effective date:. Regulations .01―05 adopted as an emergency provision effective September 15, 1982 (9:20 Md. R. 1979) adopted permanently effective November 8, 1982 (9:22 Md. R. 2198)Regulations .01 amended, .02 and .05 repealed, and new Regulations .02 and .05 adopted as an emergency provision effective November 14, 1990 (17:24 Md. R. 2835) adopted permanently effective February 18, 1991 (18:3 Md. R. 308)
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