2013 Maryland Code
TAX - GENERAL
§ 13-938 - In general [Part subject to abrogation]

§13-938. IN EFFECT

// EFFECTIVE UNTIL SEPTEMBER 30, 2013 PER CHAPTER 451 OF 2012 //

(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.