HARRY HUGHES, Governor                              3437

SUBJECT TO A FINE NOT EXCEEDING $1,000 FOR THE FIRST OFFENSE
AND NOT EXCEEDING $10,000 FOR EACH SUBSEQUENT OFFENSE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.

Approved June 1, 1982.

CHAPTER 572

(Senate Bill 973)

AN ACT concerning

State Income Tax Refunds -
Payment of Debts Owed to the State

FOR the purpose of collecting certain debts due and owing
any State agency by withholding amounts from any
Maryland income tax refund to which an individual,
fiduciary or business entity owing the State is
otherwise entitled; providing that the Department of
Budget and Fiscal Planning shall by rule or regulation
establish classes or categories of debts which may be
referred by State agencies to the Central Collection
Unit for certification to the Comptroller and
withholding of amounts under this Act; providing for
certain notification to persons of the withholding and
of a right to request the Central Collection Unit to
conduct an investigation and a hearing at certain times
to determine the validity of the debt or correctness of
the amount; providing certain administrative procedures
for any requested investigation or hearing and a right
to a judicial appeal in accordance with the
Administrative Procedure Act; authorizing a
consolidation of judicial appeals from a final action
of the Central Collection Unit on the debt withholding
and from the Maryland Tax Court on other issues
relating to a claim for an income tax refund; providing
that on joint or combined - separate returns the
Comptroller shall only withhold the portion of the
refund attributable to the individual owing the debt;
providing for the collection of interest on debts
withheld under this Act as otherwise authorized by law
or contract; providing for nondisclosure by the
Comptroller of information related to any tax return
except the amount of the , refund due; providing that
amounts withheld against the same refund be prioritized
in order of referral by State agencies to the Central
Collection Unit; authorizing the Secretary of Budget
and Fiscal Planning and the Comptroller to promulgate