There is a newer version
of
this Section
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]
Universal Citation: MD Tax-Gen Code § 13-938 (2017)
- (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.
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
