1. 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. (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; or
   2. (2) Attorney General has advised the State agency, official, or the Central Collection Unit that the validity of the debt is legitimately in dispute.
2. B. The Central Collection Unit may not certify any account with a balance of $25 or less.

3. C. The certification shall:

   1. (1) Be made on or before November 1 for the tax refund payable the following year;
   2. (2) Provide the name, address, Social Security number, and any known aliases of the debtor certified;
   3. (3) Include an identification number and the total amount of the debt.
4. D. At least 30 calendar days before certification of a debt, the Central Collection Unit shall send the debtor written notice of the intention to certify the debt.

5. E. The written notice in §D of this regulation shall also advise the debtor of the:

   1. (1) Amount of the debt;
   2. (2) Basis for the debt;
   3. (3) Right to request an investigation of the validity of the debt;
   4. (4) Right to contest any adverse determination in a hearing before an administrative law judge; and
   5. (5) Right to judicial appeal in accordance with the Administrative Procedure Act.

Authority: State Finance and Procurement Article, §3-303; State Government Article, §10-613; Article 19, §44; Annotated Code of Maryland

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Regulations .01 amended, .02 and .05 repealed, and new Regulations .02 and .05 adopted as an emergency provision effective November 14, 1990 (17:24 Md.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)

Regulation .02A, C, and D amended effective December 28, 1987 (14:26 Md. R. 2748)

Regulation .03D and E amended effective December 28, 1987 (14:26 Md. R. 2748)

Regulation .04A amended effective December 28, 1987 (14:26 Md. R. 2748)

Regulation .05A and E amended effective December 28, 1987 (14:26 Md. R. 2748)