{"data":{"id":"us-md/md.-code-tax-general-13-916","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–916","heading":"","body":"(a) A debtor may request the Central Collection Unit to investigate a debt:\n(1) 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\n(2) within 30 days after notification from the Comptroller under § 13-915 of this subtitle that a debt has been withheld.\n(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.\n(2) The Central Collection Unit shall make a written determination within 15 calendar days after it receives a request for investigation from the debtor.\n(3) If the Central Collection Unit determines that a referral or certification is in error, it shall, as appropriate:\n(i) correct the referral or certification;\n(ii) discontinue certification procedures; or\n(iii) promptly remit to the debtor any amounts that have been improperly withheld.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-916","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"3e45e41161a5adbc227365b49264b690de1fc6b686449c13e1a65ede1a5297a5","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-915","next":"us-md/md.-code-tax-general-13-917"},"notice":"GroundRules: Original legal text. Not legal advice."}