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1543
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HARRY HUGHES, Governor
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(ii) An application has been made to the bureau
for support enforcement services.
[(4)] (5) 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)] (6) 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)] (6)(I) 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)] (II) 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)] (7) The Secretary of Human Resources and
Comptroller may promulgate rules and regulations to implement
this subsection.
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1983.
Approved May 24, 1983.
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