Md. Code Regs. 11.11.15.03

Current through Register Vol. 51, No. 18, September 6, 2024

Section 11.11.15.03 - Reporting Undisputed Taxes and Unemployment Insurance Contributions

A. The Comptroller or DLLR shall transmit to the Administration, in a format and frequency agreed to by the Administration, Comptroller, and DLLR:

(1) Undisputed tax liabilities;

(2) Releases for tax liabilities;

(3) Undisputed unemployment insurance contribution liabilities; and

(4) Releases for unemployment insurance contribution liabilities.

B. In the event the Comptroller or DLLR transmits to the Administration records which the Administration is unable to match to the Administration's records, the Administration shall notify the Comptroller or DLLR of all unmatched names and partially matched names.

C. In the event the Administration notifies the Comptroller or DLLR of unmatched names and partially matched names, the Comptroller or DLLR shall attempt to match all unmatched names and partially matched names and transmit back to the Administration.

Md. Code Regs. 11.11.15.03

Regulations .03 adopted as an emergency provision effective August 18, 2011 (38:19 Md. R. 1146); adopted permanently effective November 14, 2011 (38:23 Md. R. 1422)