2010 Maryland Code
TAX - GENERAL
TITLE 13 - PROCEDURE
Subtitle 9 - Refunds and Offsets

PART I. Refunds.

• Section 13-901 - Claimants.
• Section 13-902 - Form of claim.
• Section 13-903 - Time for filing claim.
• Section 13-904 - Determination on claim.
• Section 13-905 - Payment [Subject to amendment effective January 1, 2011].
• Section 13-905 - Payment.
• Section 13-906 - Inheritance or estate tax refund.
• Section 13-907 - [Reserved].

PART II. Financial Institution Franchise Tax and Income Tax Abatements and Offsets.

• Section 13-908 - Abatement.
• Section 13-909 - Offsets.
• Section 13-910 - , 13-911. [Reserved].

PART III. Debt Certification - Withholding of Income Tax Refunds.

• Section 13-912 - Definitions.
• Section 13-913 - Referral of debt to Central Collection Unit for withholding.
• Section 13-914 - Pre-certification notice.
• Section 13-915 - Certification to Comptroller; withholding of refund.
• Section 13-916 - Investigation.
• Section 13-917 - Hearing; appeal.
• Section 13-918 - Order of honoring requests.
• Section 13-919 - Regulations.

PART IV. Out-of-State Income Tax Liability - Withholding of Income Tax Refunds.

• Section 13-920 - Definitions.
• Section 13-921 - Withholding of refund.
• Section 13-922 - Certification of liability.
• Section 13-923 - , 13-924 [Reserved].

PART V. Political Subdivision Liabilities - Withholding of Tax Refunds and Payments.

• Section 13-925 - Definitions.
• Section 13-926 - Certification and request for withholding; exceptions; priorities.
• Section 13-927 - Contents of certification; procedure; joint returns.
• Section 13-928 - , 13-929. [Reserved].

PART VI. Federal Nontax Liabilities - Withholding of Tax Refunds and Payments.

• Section 13-930 - Definitions.
• Section 13-931 - In general.
• Section 13-932 - Procedure for payment or withholding.