Maryland § 13-914
Full text of Maryland Maryland Code § 13-914, with citation guidance and answers to common questions.
§ 13-914.
(a) At least 30 calendar days before certifying a debt to the Comptroller, the Central Collection Unit shall notify the debtor in writing that it intends to request the Comptroller to withhold the debt from any income tax refund due the debtor.
(b) The notice required under subsection (a) of this section shall advise the debtor of:
(1) the amount due and owing;
(2) the basis of the debt;
(3) the opportunity to request an investigation of the debt;
(4) the opportunity to contest any adverse determination after an investigation in a hearing before the Central Collection Unit; and
(5) the right to a judicial appeal of a final action by the Central Collection Unit.
Frequently Asked Questions About Maryland § 13-914
What does Maryland Code § 13-914 cover?
Section 13-914 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 13-914?
A common citation format is "Maryland Code § 13-914" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 13-914 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.