3438

LAWS OF MARYLAND

Ch. 572

certain rules and regulations to implement this Act;
providing that this Act does not preclude the State
from invoking any other remedy provided by law for the
collection of debts owed to the State of Maryland; and
generally relating to the withholding of amounts owed
the State from State income tax refunds.

BY adding to

Article 19 - Comptroller

Section 43 through 46 to be under the new subtitle

"Debt Certification - Withholding of Income Tax

Refunds"
Annotated Code of Maryland
(1981 Replacement Volume and 1981 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
read(s) as follows:

Article 19 - Comptroller

DEBT CERTIFICATION - WITHHOLDING OF
INCOME TAX REFUNDS

43.

IN THIS SUBTITLE THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED:

(A)   "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.

(B)   "PERSON" 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.

(C)   "REFUND" MEANS ANY PERSON'S MARYLAND INCOME TAX
REFUND.

(D)   "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.

(E)   "UNIT" MEANS THE CENTRAL COLLECTION UNIT IN THE
DEPARTMENT OF BUDGET AND FISCAL PLANNING.