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: the claimant has not paid all other taxes, fees, or charges payable to the State; or the amount of the refund due is less than $1. 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. 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. 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. For a claim of refund for sales and use tax, the Comptroller shall either: pay the refund; or allow a credit of the amount of the refund on subsequent sales and use tax payments due from the claimant. 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.