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PARRIS N. GLENDENING, Governor
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Ch. 126
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(b) The Comptroller promptly shall give notice of an income tax wage lien that
states the lien amount and the name of the person against whom the lien is taken by:
(1) certified mail, return receipt requested, under the postmark of the
United States Postal Service, to the employer; or
(2) personal service on the employer.
(c) (1) If an employer knows or has reason to know of the import of the
contents of the certified mail and refuses to accept its delivery, service as required
under subsection (b)(1) of this section is made when delivery is refused.
(2) Service as required under subsection (b)(2) of this section is made
when personal service is made on an officer or paymaster of the employer.
(d) (1) From salary, wages, or other compensation for personal services that
is due or becomes payable on or after the date on which a notice of wage lien is served
to the date on which a notice of satisfaction or release of the wage lien is received, an
employer or paymaster promptly shall pay to the Comptroller any salary, wages, or
other compensation due to the delinquent taxpayer, excluding only those amounts
specified in paragraph (2) of this subsection.
(2) The amount excluded under paragraph (1) of this subsection from
amounts paid to the delinquent taxpayer is [$50 plus $15 for each exemption for each
week] THE AMOUNT EXEMPT FROM ATTACHMENT PROVIDED IN § 15-601.1 OF THE
COMMERCIAL LAW ARTICLE.
(e) The Comptroller promptly shall give a notice of satisfaction or release of an
income tax wage lien to each employer or paymaster who received notice of the wage
lien.
(f) If, after service of a notice of income tax wage lien, an employer or
paymaster pays an employee salary, wages, or other compensation for personal
services in excess of the amount allowed in subsection (d)(2) of this section, the
employer or paymaster or both shall be personally liable for the excess amount paid to
the employee. However, the total amount that the Comptroller recovers may not
exceed the total amount paid to the employee in violation of this section.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 2002.
Approved April 25, 2002.
CHAPTER 126
(Senate Bill 104)
AN ACT concerning
Council oh Management and Productivity - Membership, Duties, Terms, and
Sunset Extension
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- 1379 -
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