HARRY HUGHES, Governor

3441

46.

(A)  A CERTIFICATION BY THE UNIT TO THE COMPTROLLER
SHALL BE IN SUCH FORM AS THE COMPTROLLER SHALL PRESCRIBE, BE
MADE ON OR BEFORE NOVEMBER 1 OF EACH CALENDAR YEAR, AND
INCLUDE THE FOLLOWING INFORMATION:

(1)  THE FULL NAME AND ADDRESS OF THE PERSON AND
ANY OTHER NAMES KNOWN TO BE USED BY THAT PERSON;

(2)  THE SOCIAL SECURITY NUMBER OR FEDERAL TAX
IDENTIFICATION NUMBER OF THE PERSON; AND

(3)  AMOUNT OF THE DEBT.

(B)  THE COMPTROLLER SHALL WITHHOLD ANY REFUND THAT MAY
BE DUE TO A PERSON WHOSE NAME HAS BEEN CERTIFIED BY THE UNIT
AND SHALL PAY TO THE UNIT THE ENTIRE REFUND OR THE AMOUNT
CERTIFIED BY THE UNIT, WHICHEVER AMOUNT IS SMALLER. ALL
MONEYS PAID TO THE UNIT BY THE COMPTROLLER UNDER THIS
SUBTITLE SHALL BE DISPOSED OF BY THE UNIT AS PROVIDED IN
ARTICLE 41, SECTION 71(C-1). ANY REFUND IN EXCESS OF THE
CERTIFIED AMOUNT SHALL BE PAID TO THE PERSON. THE
COMPTROLLER SHALL NOTIFY THE PERSON OF:

(1)  ANY AMOUNT PAID TO THE UNIT; AND

(2)  AN OPPORTUNITY TO REQUEST AN INVESTIGATION
OF THE VALIDITY OF THE DEBT OR CORRECTNESS OF THE AMOUNT BY
THE UNIT WITHIN 30 CALENDAR DAYS OF NOTIFICATION UNDER THIS
SECTION AS WELL AS THE PERSON'S RIGHT TO AN ADMINISTRATIVE
HEARING AND JUDICIAL APPEAL IN THE EVENT OF AN ADVERSE
DECISION OF THE UNIT.

(C) (1) IF A PERSON HAS FILED A JOINT OR A COMBINED -
SEPARATE TAX RETURN AND THE DEBT IS NOT THE LIABILITY OF
BOTH TAXPAYERS, THE COMPTROLLER SHALL NOT WITHHOLD THAT
PORTION OF THE REFUND ATTRIBUTABLE TO THE INDIVIDUAL NOT
OWING THE DEBT.

(2)  IF, AFTER RECEIVING CERTIFICATION OF A DEBT
FROM THE UNIT, IT DETERMINES THAT A WITHHOLDING CANNOT BE
MADE, THEN THE COMPTROLLER SHALL PROMPTLY NOTIFY THE UNIT OF
THAT FACT. WHENEVER A REFUND IS INSUFFICIENT TO SATISFY A
DEBT, THE COMPTROLLER MAY WITHHOLD AMOUNTS FROM SUBSEQUENT
REFUNDS DUE A PERSON UNTIL THE DEBT IS EXTINGUISHED.
PARTIAL PAYMENTS OF THE DEBT SHALL FIRST BE APPLIED AGAINST
ACCRUED INTEREST, IF ANY, AND THEN TO THE PRINCIPAL AMOUNT
OF THE DEBT.

(3)  INTEREST ON A DEBT MAY BE WITHHELD AT THE
RATE ESTABLISHED FOR THAT DEBT BY LAW OR CONTRACT.