2044

LAWS OF MARYLAND

Ch. 569

(4)  THE COMPTROLLER SHALL WITHHOLD ANY INCOME
TAX REFUND THAT MAY BE DUE TO AN OBLIGOR CERTIFIED BY THE
BUREAU.

(I)  THE FULL AMOUNT OF THE REFUND SHALL BE
PAID TO THE BUREAU, BUT NOT TO EXCEED THE AMOUNT OF THE
ACCUMULATED ARREARAGE. ANY REFUND IN EXCESS OF THE
ACCUMULATED ARREARAGE SHALL BE PROMPTLY PAID TO THE
TAXPAYER.

(II)  THE OBLIGOR SHALL BE NOTIFIED OF THE
AMOUNT PAID TO THE BUREAU AND OF THE RIGHT OF APPEAL RIGHTS
PROVIDED BY PARAGRAPH (5) OF THIS SUBSECTION.

(III)  THE COMPTROLLER MAY NOT QUESTION THE
CERTIFICATION MADE BY THE BUREAU.

(5) IF A TAXPAYER WHOSE INCOME TAX REFUND HAS
BEEN PAID TO THE BUREAU PURSUANT TO THIS SUBSECTION DISPUTES
THE EXISTENCE OR AMOUNT OF THE ARREARAGE.

(I) THE TAXPAYER MAY REQUEST THE BUREAU TO
INVESTIGATE THE CONTENTION.

(II) IF THE BUREAU DETERMINES THAT AN
EXCESSIVE AMOUNT HAS BEEN WITHHELD, IT SHALL PROMPTLY PAY
THE IMPROPERLY WITHHELD AMOUNT TO THE TAXPAYER, AND SHALL
NOTIFY THE COMPTROLLER OF THE ERRONEOUS CERTIFICATION.

(5) ANY TAXPAYER WHOSE INCOME TAX REFUND HAS
BEEN PAID TO THE BUREAU PURSUANT TO THIS SUBSECTION AND WHO
DISPUTES THE EXISTENCE OR AMOUNT OF THE ARREARAGE SHALL HAVE
THE RIGHT TO APPEAL TO THE INCOME MAINTENANCE ADMINISTRATION
IN THE MANNER AND FORM PRESCRIBED BY REGULATION. IF IT IS
DETERMINED ON APPEAL THAT AN EXCESSIVE AMOUNT HAS BEEN

WITHHELD, THE INCOME MAINTENANCE ADMINISTRATION SHALL

PROMPTLY PAY THE IMPROPERLY WITHHELD AMOUNT TO THE TAXPAYER,
AND SHALL NOTIFY THE COMPTROLLER OF THE ERRONEOUS

CERTIFICATION.

(5)  (I) IF A TAXPAYER WHOSE INCOME TAX REFUND
HAS BEEN PAID TO THE BUREAU PURSUANT TO THIS SUBSECTION
DISPUTES THE EXISTENCE OR AMOUNT OF THE ARREARAGE, THE
TAXPAYER MAY REQUEST THE BUREAU TO INVESTIGATE THE
CONTENTION.

(II)  IF THE BUREAU DETERMINES THAT AN
EXCESSIVE AMOUNT HAS BEEN WITHHELD, IT SHALL PROMPTLY PAY
THE IMPROPERLY WITHHELD AMOUNT TO THE TAXPAYER.

(III)  ANY TAXPAYER WHO DISPUTES THE
DETERMINATION OF THE BUREAU WITH REGARD TO THE EXISTENCE OR
AMOUNT OF THE ARREARAGE SHALL HAVE THE RIGHT TO APPEAL TO
THE INCOME MAINTENANCE ADMINISTRATION IN THE MANNER AND FORM
PRESCRIBED BY REGULATION.