Ch. 31

1997 LAWS OF MARYLAND

Article - Tax - General

Subtitle 9. Refunds and Offsets.

13-910. RESERVED.
13-911. RESERVED.

PART III. DEBT CERTIFICATION - WITHHOLDING OF INCOME TAX REFUNDS.
13-912. DEFINITIONS.

(A) IN GENERAL.

IN THIS PART THE FOLLOWING WORDS HAVE THE MEANINGS INDICATED.

REVISOR'S NOTE: This subsection is new language derived without substantive
change from the lead in language of former Art. 19, § 43.

(B) CENTRAL COLLECTION UNIT.

"CENTRAL COLLECTION UNIT" MEANS THE CENTRAL COLLECTION UNIT IN THE
DEPARTMENT OF BUDGET AND MANAGEMENT.

REVISOR'S NOTE: This subsection is new language derived without substantive
change from former Art. 19, § 43(e). The defined term "Central Collection
Unit" is substituted for the former defined term "unit" in this subsection and
throughout this Part for accuracy and to avoid confusion with the term "unit"
as it is commonly used throughout revised articles as the general term for an
organization in the State government.

(C) DEBT.

(1) "DEBT" MEANS:

(I) A LIQUIDATED SUM DUE AND OWING ANY STATE AGENCY
THAT HAS ACCRUED THROUGH CONTRACT, SUBROGATION, TORT, OPERATION OF
LAW, OR OTHER CAUSE OF ACTION, REGARDLESS OF WHETHER THERE IS AN
OUTSTANDING JUDGMENT FOR THAT SUM; OR

(II) A DELINQUENT RESTITUTION ACCOUNT ON AN ORDER OF
RESTITUTION REFERRED TO THE UNIT FOR COLLECTION UNDER ARTICLE 27, § 810
OF THE CODE.

(2) "DEBT" INCLUDES CONVERTED FUNDS AS DEFINED IN § 15-122.2 OF
THE HEALTH - GENERAL ARTICLE.

REVISOR'S NOTE: This subsection is new language derived without substantive
change from former Art. 19, § 43(a).

(D) DEBTOR.
"DEBTOR" MEANS:

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