# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 9. Refunds and Offsets

#### Section 13-916

(a) A debtor may request the Central Collection Unit to investigate a debt:

  (1) after notification from the Central Collection Unit under Sec. 13-914 of this subtitle that the Central Collection Unit intends to request the Comptroller to withhold the debt from any income tax refund due the debtor; or

  (2) within 30 days after notification from the Comptroller under Sec. 13-915 of this subtitle that a debt has been withheld.

(b)

  (1) On receipt of a request for an investigation, the Central Collection Unit shall investigate any questioned debt with the State agency that referred the debt.

  (2) The Central Collection Unit shall make a written determination within 15 calendar days after it receives a request for investigation from the debtor.

  (3) If the Central Collection Unit determines that a referral or certification is in error, it shall, as appropriate:

    (i) correct the referral or certification;

    (ii) discontinue certification procedures; or

    (iii) promptly remit to the debtor any amounts that have been improperly withheld.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)