(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.
Added by Acts 1997, c. 31, § 1, eff. Oct. 1, 1997.
Formerly Art. 19, § 45.