2124

LAWS OF MARYLAND

Ch. 296

(D)  INVESTIGATION.

(1) ON RECEIPT OF NOTICE OF CERTIFICATION, ANY
OBLIGOR WHO DISPUTES THE EXISTENCE OR AMOUNT OF THE ARREARAGE MAY
ASK THE ADMINISTRATION TO INVESTIGATE THE ARREARAGE.

(2) ON RECEIPT OF A REQUEST FOR INVESTIGATION FROM
THE OBLIGOR, THE ADMINISTRATION SHALL:

(I) CONDUCT AN INVESTIGATION AS TO THE ACCURACY
OF THE REPORTED ARREARAGE; AND

(II) IF THE ADMINISTRATION FINDS THAT THERE IS
AN ERROR, CORRECT THE AMOUNT OF THE REPORTED ARREARAGE OR
WITHDRAW THE CERTIFICATION.

(E)  STATE COMPTROLLER NOT TO QUESTION CERTIFICATION.

THE STATE COMPTROLLER MAY NOT QUESTION THE CERTIFICATION
MADE BY THE ADMINISTRATION.

(F)  DUTIES OF STATE COMPTROLLER.
THE STATE COMPTROLLER SHALL:

(1) WITHHOLD AND PAY TO THE ADMINISTRATION ANY INCOME
TAX REFUND DUE TO THE OBLIGOR, IN AN AMOUNT NOT MORE THAN THE
AMOUNT OF THE ARREARAGE;

(2) PAY TO THE OBLIGOR ANY PART OF THE INCOME TAX
REFUND OVER THE AMOUNT OF THE ARREARAGE; AND

(3) NOTIFY THE OBLIGOR OF:

(I) THE AMOUNT PAID TO THE ADMINISTRATION; AND

(II) THE RIGHTS OF THE OBLIGOR UNDER SUBSECTION
(F) OF THIS SECTION.

(G)  APPEAL.

(1) ON RECEIPT OF NOTICE OF INTERCEPT FROM THE STATE
COMPTROLLER, ANY OBLIGOR WHO DISPUTES THE EXISTENCE OR AMOUNT OF
THE ARREARAGE MAY APPEAL TO THE ADMINISTRATION.

(2) IF THE ADMINISTRATION FINDS THAT AN EXCESSIVE
AMOUNT WAS WITHHELD FROM THE OBLIGOR'S INCOME TAX REFUND, THE
ADMINISTRATION PROMPTLY SHALL PAY TO THE TAXPAYER THE EXCESS
AMOUNT WITHHELD.

(C) (H) PRIORITIES AMONG INTERCEPTION REQUESTS.

THE COMPTROLLER SHALL HONOR INTERCEPTION REQUESTS IN THE
FOLLOWING ORDER: