Md. Code Regs. 07.07.09.04

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

Section 07.07.09.04 - Appeals

A. A person who has been notified by IRS that all or part of the federal income tax refund has been offset for a support obligation arrearage certified by the Administration is entitled to an appeal.

B. The appeal shall be conducted according to COMAR 07.01.04.

C. The date for calculation of the amount of any arrearage used in the decision is the date of the review or hearing.

D. If the decision on the appeal is that no arrearage exists, or that the amount of the income tax refund exceeds the arrearage, the Administration shall reimburse the appellant the appropriate amount within 60 days of the date of the decision, or within 60 days of the date the money is received from the U.S. Treasury, whichever is later.

E. In the case of a consolidated appeal concerning a federal income tax offset and an intercept of a State income tax refund, reimbursement to the appellant, if any, is due 60 days from the date of the decision or 60 days from the date the money from the federal income tax refund is received from the U.S. Treasury, whichever is later.

Md. Code Regs. 07.07.09.04

Regulation .04 adopted effective October 7, 1985 (12:20 Md. R. 1924)