Md. Code, Tax - General § 13-916

in effect

(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 Comptroller under § 13-915 of this subtitle that a debt has been withheld. (b) (1) On receipt of a request for an investigation, the Central Collection Unit shall investigate any questioned debt with the State agency that referred the debt. (2) The Central Collection Unit shall make a written determination within 15 calendar days after it receives a request for investigation from the debtor. (3) If the Central Collection Unit determines that a referral or certification is in error, it shall, as appropriate: (i) correct the referral or certification; (ii) discontinue certification procedures; or (iii) promptly remit to the debtor any amounts that have been improperly withheld.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-916&enactments=falseFetched: 10/17/2026