<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-916" title_number="13" title_name="Procedure" subtitle_number="9" subtitle_name="Refunds and Offsets">
  <level label="a">
    <text>A debtor may request the Central Collection Unit to investigate a debt:</text>
    <level label="1">
      <text>after notification from the Central Collection Unit under § 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</text>
    </level>
    <level label="2">
      <text>within 30 days after notification from the Comptroller under § 13-915 of this subtitle that a debt has been withheld.</text>
    </level>
  </level>
  <level label="b">
    <level label="1">
      <text>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.</text>
    </level>
    <level label="2">
      <text>The Central Collection Unit shall make a written determination within 15 calendar days after it receives a request for investigation from the debtor.</text>
    </level>
    <level label="3">
      <text>If the Central Collection Unit determines that a referral or certification is in error, it shall, as appropriate:</text>
      <level label="i">
        <text>correct the referral or certification;</text>
      </level>
      <level label="ii">
        <text>discontinue certification procedures; or</text>
      </level>
      <level label="iii">
        <text>promptly remit to the debtor any amounts that have been improperly withheld.</text>
      </level>
    </level>
  </level>
</section>
