Ch. 113

1994 LAWS OF MARYLAND

(1) PAY TO THE DEPARTMENT ANY INCOME TAX REFUND DUE TO THE
PERSON CERTIFIED IN AN AMOUNT NOT MORE THAN THE AMOUNT CERTIFIED BY THE
DEPARTMENT;

(2) PAY TO THE PERSON CERTIFIED ANY PART OF THE INCOME TAX
REFUND OVER THE AMOUNT OF THE CONVERTED FUNDS; AND

(3) NOTIFY THE PERSON CERTIFIED OF:

(I) THE AMOUNT PAID TO THE DEPARTMENT; AND

(II) THE RIGHTS OF THE PERSON CERTIFIED UNDER SUBSECTION (B)
OF THIS SECTION.

(F) (1) ON RECEIPT OF A NOTICE OF INTERCEPT FROM THE STATE
COMPTROLLER, ANY PERSON CERTIFIED BY THE DEPARTMENT WHO DISPUTES THE
EXISTENCE OR AMOUNT OF THE CONVERTED FUNDS MAY FILE AN APPEAL IN
ACCORDANCE WITH TITLE 10 OF THE STATE GOVERNMENT ARTICLE.

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

(G) THE COMPTROLLER SHALL HONOR REFUND INTERCEPTION REQUESTS IN
THE FOLLOWING ORDER:

(1) A REFUND INTERCEPTION REQUEST TO COLLECT AN UNPAID STATE,
COUNTY, OR MUNICIPAL TAX;

(2) A REFUND INTERCEPTION REQUEST UNDER § 10-113 OF THE FAMILY
LAW ARTICLE FOR ARREARS OF SUPPORT PAYMENTS;

(3) A REFUND INTERCEPTION REQUEST FOR CONVERTED FUNDS UNDER
THIS SUBTITLE; AND

(4) ANY OTHER REFUND INTERCEPTION REQUEST.

(H) THE SECRETARY AND THE STATE COMPTROLLER MAY ADOPT REGULATIONS
TO CARRY OUT THIS SECTION.

Article 48A - Insurance Code

490W.

(A) (1) IN THIS SECTION THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.

(2) "ORDER" MEANS AN ORDER THAT CREATES OR RECOGNIZES THE
RIGHT OF A CHILD TO RECEIVE BENEFITS UNDER A PARENT'S HEALTH INSURANCE
COVERAGE AND THAT IS ISSUED BY:

(I) A COURT OF THIS STATE OR ANOTHER STATE OR TERRITORY; OR

(II) AN ADMINISTRATIVE AGENCY OF ANOTHER STATE OR TERRITORY.

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