# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 04 — Income Tax

### Chapter 06 — Tax Refund Intercept Program—Child Support

**Authority:** Tax-General Article, §2-103; Family Law Article, §10-113; Annotated Code of Maryland

**Administrative History:** Effective date: October 3, 1988 (15:20 Md. R. 2333)

**Administrative History:** Regulations .01—.03 repealed and new Regulation .01 adopted effective October 9, 2006 (33:20 Md. R. 1613)

#### Regulation .01 Purpose and Scope.

*COMAR 03.04.06.01*

For regulations describing the procedures for the State Tax Refund Intercept Program, see COMAR 07.07.08.