Md. Code Regs. 07.07.08.06

Current through Register Vol. 51, No. 22, November 1, 2024

Section 07.07.08.06 - Appeals

A. Appeal Rights and Restrictions.

(1) A certified obligor has the right to appeal the intercept of all or part of the obligor's tax refund, abandoned property, or any payment due to the obligor.

(2) An appeal shall be conducted according to COMAR 07.01.04.

(3) An obligor may not appeal except on the claim that:

(a) The arrearage certified does not exist; or

(b) The arrearage does exist but in a lesser amount than that certified by the Administration, or intercepted by the Comptroller.

(4) The obligor may not raise on appeal any issue regarding the amount of tax refund otherwise due the taxpayer. This restriction does not prejudice any rights available under the tax laws.

B. Remedies.

(1) If, in the case of an appeal of intercept, the administrative law judge decides that no arrearage exists, the Administration shall pay the full amount to the obligor within 30 days of the date of that determination.

(2) If, in an NAFDC case, the administrative law judge decides that the intercept, or part of the intercept, is due the obligee, the Administration shall remit the correct amount to the obligee within 15 days after expiration of the period of appeal to the circuit court. If the case is appealed to the circuit court, the Administration shall distribute the intercepted amount as ordered by the court.

(3) If the administrative law judge determines that the tax refund, abandoned property, or any payment due to the obligor remitted to the Administration is in excess of the arrears as of the date of the review or hearing, the Administration shall remit the excess to the obligor within 30 days of the date of the decision.

Md. Code Regs. 07.07.08.06