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2017 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 9 - Refunds and Offsets
Part I - Refunds
§ 13-905. Payment
Universal Citation: MD Tax-Gen Code § 13-905 (2017)
- (a) In general. -- Subject to the additional provisions under this section, a tax collector shall pay any claim for refund that has been allowed by the tax collector unless:
- (1) the claimant has not paid all other taxes, fees, or charges payable to the State; or
- (2) the amount of the refund due is less than $ 1.
- (b) Income tax. -- If a claim for refund of income tax is based on a return that is filed jointly by the personal representative and surviving spouse of a decedent, the Comptroller shall pay the claim to the estate of the decedent.
- (c) Restitution orders. -- The payment of income tax refunds is subject to tax refund interception under § 10-113 of the Family Law Article and §§ 13-912 through 13-919 of this subtitle.
- (d) Motor carrier tax. -- The Comptroller may not pay a refund of excess motor carrier tax credit unless the motor carrier has complied with Title 9, Subtitle 2 of this article and regulations adopted under it for a full registration year and the Comptroller, in the Comptroller's discretion, allows the refund.
- (e) Sales and use tax. -- For a claim of refund for sales and use tax, the Comptroller shall either:
- (1) pay the refund; or
- (2) allow a credit of the amount of the refund on subsequent sales and use tax payments due from the claimant.
- (f) Direct deposit into more than one account on request. -- If requested by a claimant on a form provided by the Comptroller, the Comptroller shall directly deposit portions of an income tax refund into at least two accounts at one or more financial institutions.
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