3492

LAWS OF MARYLAND

Ch. 595

(II) AN APPLICATION HAS BEEN MADE TO THE
BUREAU FOR SUPPORT ENFORCEMENT SERVICES.

[(iii) The person is more than 60 days
behind in payments as required by the most recent court
order.]

(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 rights provided by
paragraph (5) of this subsection.

(iii) The Comptroller may not question the
certification made by the bureau.

(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.

(iv) If it is determined on appeal that
payments on the date of noting the appeal are in excess of
the obligations, the Income Maintenance Administration shall
promptly pay to the taxpayer the amount withheld in excess
of obligations.

(6)  The Secretary of Human Resources and
Comptroller may promulgate rules and regulations to
implement this subsection.

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