Maryland Tax - General Section 13-916

      (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.