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ROBERT L. EHRLICH, JR., Governor S.B. 664
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(2) THE SOCIAL SECURITY NUMBER OR FEDERAL TAX IDENTIFICATION
NUMBER;
(3) THE AMOUNT OF THE NONTAX LIABILITY; AND
(4) A STATEMENT THAT THE DEBT IS PAST DUE AND LEGALLY
ENFORCEABLE IN THE AMOUNT CERTIFIED AND THAT THERE ARE NO LEGAL
BARRIERS TO COLLECTION BY OFFSET.
(B) THE COMPTROLLER SHALL DETERMINE IF A PERSON FOR WHOM A
CERTIFICATION IS RECEIVED IS DUE A REFUND OF MARYLAND TAX OR A VENDOR
PAYMENT.
(C) SUBJECT TO § 13-931(B) OF THIS SUBTITLE AND SUBSECTION (D) OF THIS
SECTION, AS TO ANY PERSON DUE A REFUND OR VENDOR PAYMENT, THE
COMPTROLLER SHALL:
(1) WITHHOLD ANY REFUND AND VENDOR PAYMENT THAT IS DUE A
PERSON WHOSE NAME HAS BEEN CERTIFIED BY A FEDERAL OFFICIAL;
(2) NOTIFY THE PERSON OF THE AMOUNT WITHHELD IN ACCORDANCE
WITH THE CERTIFICATION BY A FEDERAL OFFICIAL OF THE EXISTENCE OF A
LIABILITY;
(3) PAY TO THE FEDERAL OFFICIAL THE LESSER OF:
(I) THE ENTIRE REFUND AND VENDOR PAYMENT; OR
(II) THE AMOUNT CERTIFIED;
(4) PAY ANY REFUND AND VENDOR PAYMENT IN EXCESS OF THE
CERTIFIED AMOUNT TO THE PERSON; AND
(5) WITHHOLD AMOUNTS FROM SUBSEQUENT REFUNDS AND VENDOR
PAYMENTS DUE THE PERSON IF THE INITIAL REFUND AND VENDOR PAYMENT IS
LESS THAN THE CERTIFIED AMOUNT.
(D) IF AN INDIVIDUAL FILED A JOINT INCOME TAX RETURN AND THE DEBT
CERTIFIED BY A FEDERAL OFFICIAL IS NOT THE LIABILITY OF BOTH PARTIES TO THE
JOINT INCOME TAX RETURN, THE COMPTROLLER MAY NOT WITHHOLD OR PAY TO
THE FEDERAL OFFICIAL THAT PORTION OF THE INCOME TAX REFUND
ATTRIBUTABLE TO THE INDIVIDUAL NOT OWING THE DEBT.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 2006.
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May 26, 2006
The Honorable Thomas V. Mike Miller, Jr.
President of the Senate
State House
Annapolis, MD 21401
- 3187 -
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