3440

LAWS OF MARYLAND

Ch. 572

(B)  UPON RECEIPT OF A REQUEST FOR AN INVESTIGATION
AFTER NOTIFICATION UNDER THIS SECTION OR AFTER A PERSON IS
NOTIFIED BY THE COMPTROLLER THAT AN AMOUNT HAS BEEN WITHHELD
UNDER SECTION 46 OF THIS SUBTITLE, THE UNIT SHALL
INVESTIGATE ANY QUESTIONED DEBT WITH THE STATE AGENCY WHICH
REFERRED THE DEBT. THE UNIT SHALL MAKE A WRITTEN
DETERMINATION WITHIN 15 CALENDAR DAYS AFTER IT RECEIVES A
REQUEST FOR INVESTIGATION FROM THE PERSON. IF THE UNIT
DETERMINES THAT A REFERRAL OR CERTIFICATION IS IN ERROR, IT
SHALL, AS APPROPRIATE:

(1)  CORRECT THE REFERRAL OR CERTIFICATION;

(2)  DISCONTINUE CERTIFICATION PROCEDURES; OR

(3)  PROMPTLY REMIT TO THE PERSON ANY AMOUNTS
WHICH HAVE BEEN IMPROPERLY WITHHELD.

(C) (1) IF, AFTER ITS INVESTIGATION, THE UNIT MAKES A
DETERMINATION ADVERSE TO THE PERSON, IT SHALL PROMPTLY
ADVISE THE PERSON OF ITS RIGHT TO REQUEST A HEARING ON
UNRESOLVED FACTUAL ISSUES BEFORE THE UNIT IN ACCORDANCE WITH
THE ADMINISTRATIVE PROCEDURE ACT.

(2)  A REQUEST FOR A HEARING BEFORE THE UNIT MUST
BE MADE WITHIN 30 DAYS FROM THE DATE OF NOTIFICATION OF THE
PERSON OF AN ADVERSE DETERMINATION OF THE UNIT FOLLOWING AN
INVESTIGATION, EXCEPT FOR GOOD CAUSE SHOWN. THE STATE
AGENCY WHICH REFERRED THE DEBT TO THE UNIT MAY BE MADE A
PARTY IN ANY HEARING BEFORE THE UNIT. NO ISSUES MAY BE
CONSIDERED AT THE HEARING WHICH HAVE BEEN PREVIOUSLY
LITIGATED.

(3)  WITHIN 15 DAYS OF RECEIPT OF A TIMELY OR
OTHERWISE PROPER REQUEST UNDER THIS SUBSECTION THE PERSON
SHALL BE NOTIFIED OF THE DATE OF THE HEARING. IF, AFTER A
HEARING, THE UNIT DETERMINES THAT A CERTIFICATION OR
REFERRAL IS IN ERROR, IT SHALL TAKE ACTION AS WITH A SIMILAR
DETERMINATION AFTER AN INVESTIGATION CONDUCTED UNDER
SUBSECTION (B). A DETERMINATION BY THE UNIT OF THE VALIDITY
OF THE DEBT OR CORRECTNESS OF THE AMOUNT OWED SHALL BE
CONSIDERED AS FINAL AGENCY ACTION UNDER THE ADMINISTRATIVE
PROCEDURE ACT.

(D) (1) A PERSON AGGRIEVED BY A FINAL DECISION OF THE
UNIT CONCERNING THE VALIDITY OF THE DEBT OR CORRECTNESS OF
THE AMOUNT MAY APPEAL THE DECISION IN ACCORDANCE WITH THE
ADMINISTRATIVE PROCEDURE ACT. IF A PERSON DISPUTES A DENIAL
OF A CLAIM FOR A REFUND BY THE COMPTROLLER ON GROUNDS OTHER
THAN THE VALIDITY OF THE DEBT OR THE CORRECTNESS OF THE
AMOUNT OWED AND THAT PERSON ALSO IS APPEALING AN ADVERSE
DETERMINATION OF THE MARYLAND TAX COURT UNDER ARTICLE 81,
THEN JUDICIAL REVIEW OF BOTH DECISIONS SHALL BE
CONSOLIDATED.