Md. Code, Tax-Gen. § 13-938

Current with changes from the 2024 Legislative Session
Section 13-938 - In general
(a) A certification by a warrant official to the Comptroller shall include:
(1) the full name and address of the individual and any other names known to be used by the individual;
(2) the Social Security number or federal tax identification number; and
(3) a statement that the warrant is outstanding.
(b) The Comptroller shall determine if an individual for whom a certification is received is due a refund.
(c) As to any individual due a refund for whom a certification is received, the Comptroller shall:
(1) withhold the individual's refund; and
(2) notify the individual of a certification by the warrant official of the existence of an outstanding warrant.
(d) The Comptroller may not pay a refund until the warrant official notifies the Comptroller that the warrant is no longer outstanding.

Md. Code, TG § 13-938

Amended by 2016 Md. Laws, Ch. 387,Sec. 1, eff. 10/1/2016.
Amended by 2014 Md. Laws, Ch. 594,Sec. 1, eff. 10/1/2014.
Amended by 2014 Md. Laws, Ch. 590,Sec. 1, eff. 10/1/2014.