“Central Collection Unit” means the Central Collection Unit of the Department of Budget and Management. “Certify” means to furnish to the Comptroller the names, with other identification including address, Social Security or federal tax identification number, and amount of debt of debtors owing money to the State. “Comptroller” means the Comptroller of the Treasury. “Debt” means any liquidated sum due and owing any State agency which has accrued through contract, subrogation, tort, operation of law, or other cause of action, regardless of whether there is an outstanding judgment for that sum. “Intercept” means the action of the Comptroller of withholding all or part of a tax refund due a taxpayer and remitting it to the Central Collection Unit. “Debtor” means any individual, fiduciary, or business entity which may be entitled to receive a Maryland income tax refund and which owes money to, or has a delinquent account with, any State agency which has not been adjudged satisfied by court order, set aside by court order, or discharged in bankruptcy. “Debtor” and “taxpayer” are synonymous, when a match of names has been made by the Comptroller. “Refund” means any taxpayer's Maryland income tax refund. “Review officer” means a staff person designated by the Central Collection Unit to conduct hearings and to render decisions as described in this chapter. “State agency” means any agency, association, board, bureau, college, commission, committee, council, foundation, fund, department, institute, institution, public corporation, service, trust, university, or other unit of State government, including any subunit of these agencies.