2017 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 9 - Refunds and Offsets
Part VII - Income Tax Refund Withholding -- Warrants
§ 13-938. In general [Part subject to abrogation]

  • (a) Contents of certification. -- 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) Determination of refund. -- The Comptroller shall determine if an individual for whom a certification is received is due a refund.
  • (c) Withholding refund and notification. -- 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) Payment of refund prohibited until warrant no longer outstanding. -- The Comptroller may not pay a refund until the warrant official notifies the Comptroller that the warrant is no longer outstanding.
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