reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part I - Refunds › Section 13-905 - Payment

(a)    Subject to the additional provisions under this section, a tax collector shall pay any claim for refund that has been allowed by the tax collector unless:
(1)    the claimant has not paid all other taxes, fees, or charges payable to the State; or
(2)    the amount of the refund due is less than $1.
(b)    If a claim for refund of income tax is based on a return that is filed jointly by the personal representative and surviving spouse of a decedent, the Comptroller shall pay the claim to the estate of the decedent.
(c)    The payment of income tax refunds is subject to tax refund interception under § 10–113 of the Family Law Article and §§ 13–912 through 13–919 of this subtitle.
(d)    The Comptroller may not pay a refund of excess motor carrier tax credit unless the motor carrier has complied with Title 9, Subtitle 2 of this article and regulations adopted under it for a full registration year and the Comptroller, in the Comptroller’s discretion, allows the refund.
(e)    For a claim of refund for sales and use tax, the Comptroller shall either:
(1)    pay the refund; or
(2)    allow a credit of the amount of the refund on subsequent sales and use tax payments due from the claimant.
(f)    If requested by a claimant on a form provided by the Comptroller, the Comptroller shall directly deposit portions of an income tax refund into at least two accounts at one or more financial institutions.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part I - Refunds › Section 13-906 - Inheritance or Estate Tax Refund

(a)    In this section, “register” means the register of wills of a county.
(b)    (1)    If a person is required to pay inheritance tax the payment of which would reduce the Maryland estate tax imposed on an estate and would entitle the estate to a Maryland estate tax refund, on the written request of the personal representative of the estate, the Comptroller may pay directly to the register, to be applied against the inheritance tax, any Maryland estate tax refund to which the estate would be entitled as a result of the payment of the inheritance tax.
(2)    If a person becomes entitled to an inheritance tax refund the payment of which would result in an increase in the Maryland estate tax imposed on an estate, on the written request of the person making a claim for the inheritance tax refund or if a claim for an inheritance tax refund has not been made, the register may pay the inheritance tax refund directly to the Comptroller to be applied against any unpaid Maryland estate tax or additional Maryland estate tax that would become due as a result of the inheritance tax refund.
(c)    If a payment from the Comptroller to the register or from the register to the Comptroller under subsection (b) of this section does not discharge a person’s tax liability in its entirety, the person shall pay any remaining unpaid inheritance tax to the register or any remaining unpaid Maryland estate tax to the Comptroller.
(d)    Payment by the Comptroller to the register or by the register to the Comptroller under subsection (b) of this section shall satisfy the obligation of the register or Comptroller to pay a refund to the extent of the payment.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part II - Financial Institution Franchise Tax and Income Tax Abatements and Offsets › Section 13-908 - Abatement

(a)    If the tax collector determines that collection of financial institution franchise tax or income tax is not warranted because of the administration and collection costs involved, the tax collector may abate the tax or any interest, penalties or charges relative to the tax.
(b)    (1)    The income tax imposed under this article shall be abated in the case of any individual:
(i)    who dies while in active service as a member of the armed forces of the United States, if such death occurs while serving in a combat zone or as a result of wounds, disease, or injury incurred while so serving; or
(ii)    who dies while a military or civilian employee of the United States, if such death occurs as a result of wounds or injury incurred while the individual was a military or civilian employee of the United States and which were incurred outside the United States in a terroristic or military action.
(2)    The abatement of tax shall have the same effect and shall apply to the same taxable years as provided under § 692 of the Internal Revenue Code.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part II - Financial Institution Franchise Tax and Income Tax Abatements and Offsets › Section 13-909 - Offsets

(a)    Without regard to the provisions of § 13-1104 of this title, if the tax collector determines a person’s financial institution franchise tax or income tax for multiple taxable years and simultaneously finds both overpayments and deficiencies in those taxable years, the tax collector:
(1)    may offset the deficiencies to the extent of the overpayments; but
(2)    may not allow a refund that is barred under Subtitle 11 of this title.
(b)    An overpayment determined under subsection (a) of this section may not be applied as an offset to a deficiency in any taxable year other than the years included in the Comptroller’s determination under subsection (a) of this section.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part III - Debt Certification -- Withholding of Income Tax Refunds › Section 13-912 - Definitions

(a)    In this part the following words have the meanings indicated.
(b)    “Central Collection Unit” means the Central Collection Unit in the Department of Budget and Management.
(c)    (1)    “Debt” means:
(i)    a liquidated sum due and owing any State agency that has accrued through contract, subrogation, tort, operation of law, or other cause of action, regardless of whether there is an outstanding judgment for that sum; or
(ii)    a delinquent restitution account on a judgment of restitution referred to the Central Collection Unit for collection under § 11–616 of the Criminal Procedure Article.
(2)    “Debt” includes converted funds as defined in § 15–122.2 of the Health – General Article.
(d)    “Debtor” means:
(1)    a person owing a debt to a State agency that has not been adjudged satisfied by court order, set aside by court order, or discharged in bankruptcy; or
(2)    a defendant or liable parent in arrears of restitution payments whose account has been referred to the Central Collection Unit under § 11-616 of the Criminal Procedure Article.
(e)    “State agency” means any agency, association, board, bureau, college, commission, committee, council, foundation, fund, department, institute, institution, public corporation, service, trust, university, or other unit of State government, including any subunit of these agencies.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part III - Debt Certification -- Withholding of Income Tax Refunds › Section 13-913 - Referral of Debt to Central Collection Unit for Withholding

(a)    (1)    Except as provided in paragraph (2) of this subsection, for any debt not excepted by law from the Central Collection Unit’s responsibilities under Title 3, Subtitle 3 of the State Finance and Procurement Article or otherwise, the Central Collection Unit may:
(i)    certify to the Comptroller the existence of any debt that has been referred to it for collection by a State agency; and
(ii)    request the Comptroller to withhold the sum certified from any income tax refund to which a debtor is entitled.
(2)    A debt may not be withheld if the State agency or the Central Collection Unit has been advised by the Attorney General that the validity of the debt is legitimately in dispute or an alternate means of collection is pending and believed to be adequate.
(b)    (1)    The Department of Budget and Management shall establish by regulation those classes or categories of debts, including any minimum debt amount, that may be referred to the Central Collection Unit for withholding.
(2)    Subject to § 13-918 of this subtitle, if more than one State agency is owed money by the same debtor, any amount withheld from an income tax refund shall be applied in the order of referral of the debt by the State agencies.
(c)    (1)    Subject to paragraph (2) of this subsection, the withholding of debt from an income tax refund authorized by this part does not preclude use of any other remedy provided by law for the collection of debts owed to the State and this part shall be liberally construed to effectuate its purposes.
(2)    This part shall be interpreted in a manner that does not deprive a debtor of any rights or defenses that would be available to that debtor in defending against a claim of setoff incident to a judicial proceeding.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part III - Debt Certification -- Withholding of Income Tax Refunds › Section 13-914 - Pre-Certification Notice

(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.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part III - Debt Certification -- Withholding of Income Tax Refunds › Section 13-915 - Certification to Comptroller; Withholding of Refund

(a)    (1)    A certification by the Central Collection Unit to the Comptroller shall be made on or before January 1 of each calendar year in the form that the Comptroller prescribes.
(2)    The certification shall include:
(i)    the full name and address of the debtor and any other names known to be used by the debtor;
(ii)    the Social Security number or federal tax identification number of the debtor; and
(iii)    the amount of the debt.
(b)    (1)    The Comptroller shall:
(i)    withhold any income tax refund that may be due to a debtor whose name has been certified by the Central Collection Unit; and
(ii)    pay to the Central Collection Unit the entire refund or the amount certified by the Central Collection Unit, whichever is less.
(2)    All money paid to the Central Collection Unit by the Comptroller under this part shall be disposed of by the Central Collection Unit as provided in § 3–305 of the State Finance and Procurement Article.
(3)    Any income tax refund in excess of the certified amount shall be paid to the debtor.
(4)    The Comptroller shall notify the debtor of:
(i)    any amount paid to the Central Collection Unit; and
(ii)    the debtor’s right:
1.    to request an investigation by the Central Collection Unit of the validity of the debt or correctness of the amount; and
2.    to an administrative hearing and judicial appeal if the Central Collection Unit makes a determination adverse to the debtor.
(c)    (1)    If a debtor has filed a joint income tax return and the debt is not the liability of both taxpayers, the Comptroller may not withhold that portion of an income tax refund attributable to the individual not owing the debt.
(2)    After receiving certification of a debt from the Central Collection Unit, the Comptroller shall promptly notify the Central Collection Unit if the Comptroller determines that a withholding cannot be made.
(3)    If an income tax refund is insufficient to satisfy a debt, the Comptroller may withhold amounts from subsequent income tax refunds due a debtor until the debt is extinguished.
(4)    Partial payments of the debt shall first be applied against accrued interest, if any, and then to the principal amount of the debt.
(5)    Interest on a debt may be withheld at the rate established for that debt by law or contract.
(d)    Except for the amount of any income tax refund to which a debtor is entitled, the Comptroller may not disclose any item contained on a State or federal tax return or information required by State law to be attached to the State return.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part III - Debt Certification -- Withholding of Income Tax Refunds › Section 13-916 - Investigation

(a)    A debtor may request the Central Collection Unit to investigate a debt:
(1)    after notification from the Central Collection Unit under § 13-914 of this subtitle that the Central Collection Unit intends to request the Comptroller to withhold the debt from any income tax refund due the debtor; or
(2)    within 30 days after notification from the Comptroller under § 13-915 of this subtitle that a debt has been withheld.
(b)    (1)    On receipt of a request for an investigation, the Central Collection Unit shall investigate any questioned debt with the State agency that referred the debt.
(2)    The Central Collection Unit shall make a written determination within 15 calendar days after it receives a request for investigation from the debtor.
(3)    If the Central Collection Unit determines that a referral or certification is in error, it shall, as appropriate:
(i)    correct the referral or certification;
(ii)    discontinue certification procedures; or
(iii)    promptly remit to the debtor any amounts that have been improperly withheld.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part III - Debt Certification -- Withholding of Income Tax Refunds › Section 13-917 - Hearing; Appeal

(a)    (1)    After its investigation, if the Central Collection Unit makes a determination adverse to the debtor, it shall promptly advise the debtor of the debtor’s right to request a hearing on unresolved factual issues before the Central Collection Unit in accordance with the Administrative Procedure Act.
(2)    Except for good cause shown, a request for a hearing before the Central Collection Unit must be made within 30 days after the date of notification of the debtor of an adverse determination by the Central Collection Unit following an investigation.
(3)    The State agency that referred the debt to the Central Collection Unit may be made a party in any hearing before the Central Collection Unit.
(4)    An issue may not be considered at the hearing that has been previously litigated.
(5)    Within 15 days after receipt of a timely or otherwise proper request for a hearing under this subsection, the debtor shall be notified of the date of the hearing.
(6)    After a hearing, if the Central Collection Unit determines that a certification or referral is in error, it shall take appropriate action as described in § 13-916(b)(3) of this subtitle.
(7)    A determination by the Central Collection Unit of the validity of the debt or correctness of the amount owed shall be considered as final agency action under the Administrative Procedure Act.
(b)    (1)    A debtor aggrieved by a final decision of the Central Collection Unit concerning the validity of the debt or correctness of the amount may appeal the decision as provided for contested cases in §§ 10-222 and 10-223 of the State Government Article.
(2)    If a debtor disputes a denial by the Comptroller of a claim for an income tax refund on grounds other than the validity of the debt or the correctness of the amount owed and that debtor also is appealing an adverse determination of the Maryland Tax Court under § 13-532 of this title, judicial review of both decisions shall be consolidated.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part III - Debt Certification -- Withholding of Income Tax Refunds › Section 13-918 - Order of Honoring Requests

(a)    The Comptroller shall honor income tax refund interception requests in the following order:
(1)    a refund interception request to collect an unpaid State, county, or municipal tax;
(2)    a refund interception request under Title 10, Subtitle 1, Part II of the Family Law Article;
(3)    a refund interception request for converted funds under § 15–122.2 of the Health – General Article;
(4)    a refund interception request under § 3–304 of the State Finance and Procurement Article;
(5)    any other refund interception request by the State, county, or other political subdivision of the State;
(6)    a request for intercept made by a taxing official under Part IV of this subtitle; and
(7)    a request for intercept made by a federal official under Part VI of this subtitle.
(b)    The Comptroller shall honor vendor payment interception requests in the same order of priority provided in subsection (a) of this section for honoring income tax refund interception requests.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part III - Debt Certification -- Withholding of Income Tax Refunds › Section 13-919 - Regulations

(a)    The Secretary of Budget and Management may adopt regulations relating to the referral of debts by State agencies to the Central Collection Unit and to the administrative procedures authorized under this part.
(b)    The Comptroller may adopt regulations relating to the certification and withholding of amounts under this part.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part IV - Out-of-State Income Tax Liability -- Withholding of Income Tax Refunds › Section 13-920 - Definitions

(a)    In this part the following words have the meanings indicated.
(b)    “Refund” means an individual’s Maryland income tax refund or any other state’s individual income tax refund.
(c)    “Taxing official” means a unit or official of another state charged with the imposition, assessment, or collection of state income taxes.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part IV - Out-of-State Income Tax Liability -- Withholding of Income Tax Refunds › Section 13-921 - Withholding of Refund

(a)    Except as provided in subsection (b) of this section, a taxing official may:
(1)    certify to the Comptroller the existence of an individual’s delinquent income tax liability; and
(2)    request the Comptroller to withhold any refund to which the individual is entitled.
(b)    A taxing official may not certify or request the Comptroller to withhold a refund unless the laws of the taxing official’s state:
(1)    allow the Comptroller to certify an income tax due;
(2)    allow the Comptroller to request the taxing official to withhold the individual’s tax refund; and
(3)    provide for the payment of the refund to Maryland.
(c)    The withholding of a refund shall be subject to the priorities under § 13-918 of this subtitle.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part IV - Out-of-State Income Tax Liability -- Withholding of Income Tax Refunds › Section 13-922 - Certification of Liability

(a)    A certification by a taxing official to the Comptroller shall include:
(1)    the full name and address of the individual and any other names known to be used by the individual;
(2)    the Social Security number or federal tax identification number;
(3)    the amount of the income tax liability including a detailed statement for each taxable year showing tax, interest, and penalty; and
(4)    a statement that all administrative remedies and appeals have been exhausted and that the assessment of tax, interest, and penalty has become final.
(b)    The Comptroller shall determine if an individual for whom a certification is received is due a refund of Maryland income tax.
(c)    As to any individual due a refund, the Comptroller shall:
(1)    notify the individual of a certification by another state of the existence of an income tax liability;
(2)    provide the individual with notice of an opportunity to request a hearing to challenge the certification; and
(3)    inform the individual that the hearing may be requested:
(i)    pursuant to § 13-508 of this title; or
(ii)    with the taxing official, in accordance with the laws of the state of the taxing official.
(d)    If the individual requests a hearing pursuant to § 13-508 of this title, the certification of the taxing official shall be prima facie evidence of the correctness of the individual’s delinquent income tax liability to the certifying state.
(e)    Subject to subsection (f) of this section, the Comptroller may:
(1)    withhold any income tax refund that is due to an individual whose name has been certified by a taxing official;
(2)    pay to the other state the entire refund or the amount certified, whichever is less;
(3)    pay any income tax refund in excess of the certified amount to the individual; and
(4)    if an income tax refund is less than the certified amount, withhold amounts from subsequent income tax refunds due the individual, if the laws of the other state provide that the other state shall withhold subsequent refunds of individuals certified to that state by the Comptroller.
(f)    (1)    The Comptroller may not withhold or pay to another state an individual’s income tax refund until all administrative and judicial remedies provided under Subtitle 5 of this title and Title 10 of this article have been exhausted.
(2)    If an individual filed a joint return, the Comptroller may not withhold or pay to another state the individual’s income tax refund unless the certification includes both names of the individuals jointly owing income tax to the other state.
(g)    After receiving a certification from a taxing official, the Comptroller shall notify the other state if the Comptroller determines that a withholding cannot be made.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part V - Political Subdivision Liabilities -- Withholding of Tax Refunds and Payments › Section 13-925 - Definitions

(a)    In this part the following words have the meanings indicated.
(b)    “Local official” means a unit or official of a political subdivision of the State charged with the imposition, assessment, or collection of taxes or other liabilities payable to the political subdivision.
(c)    “Refund” means a refund of any tax imposed under Maryland law.
(d)    (1)    “Vendor payment” means any payment made by the State or by a political subdivision of the State to any person.
(2)    “Vendor payment” includes any expense reimbursement payable to an employee of the State or of a political subdivision of the State.
(3)    “Vendor payment” does not include a person’s salary, wages, or pension.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part V - Political Subdivision Liabilities -- Withholding of Tax Refunds and Payments › Section 13-926 - Certification and Request for Withholding; Exceptions; Priorities

(a)    Except as provided in subsection (b) of this section, a local official may:
(1)    certify to the Comptroller the existence of a person’s delinquent tax liability or any other liability owed by the person to the local official’s political subdivision; and
(2)    request the Comptroller to withhold any refund and vendor payment to which the person is entitled.
(b)    A local official may not certify or request the Comptroller to withhold a refund or vendor payment unless the laws of the local official’s political subdivision:
(1)    allow the Comptroller to certify tax due to the State;
(2)    allow the Comptroller to request the local official to withhold from any vendor payment the person’s tax due to the State; and
(3)    provide for the payment of the amount withheld to the Comptroller.
(c)    The withholding of a refund or vendor payment shall be subject to the priorities under § 13-918 of this subtitle.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part V - Political Subdivision Liabilities -- Withholding of Tax Refunds and Payments › Section 13-927 - Contents of Certification; Procedure; Joint Returns

(a)    A certification by a local official to the Comptroller shall include:
(1)    the full name and address of the person and any other names known to be used by the person;
(2)    the Social Security number or federal tax identification number, if known;
(3)    the amount of the tax or other liability including:
(i)    a statement indicating the nature of the liability; and
(ii)    in the case of a liability for taxes, a detailed statement for each taxable year showing tax, interest, and penalty; and
(4)    a statement that all administrative remedies and appeals have been exhausted and that the tax or other liability has become final.
(b)    The Comptroller shall determine if a person for whom a certification is received is due a refund of Maryland tax or a vendor payment.
(c)    Subject to subsection (d) of this section, as to any person due a refund or vendor payment, the Comptroller shall:
(1)    withhold any refund and vendor payment that is due a person whose name has been certified by a local official;
(2)    notify the person of the amount withheld in accordance with the certification by a local official of the existence of a tax or other liability;
(3)    pay to the political subdivision the lesser of:
(i)    the entire refund and vendor payment; or
(ii)    the amount certified;
(4)    pay any refund and vendor payment in excess of the certified amount to the person; and
(5)    if the refund and vendor payment is less than the certified amount, withhold amounts from subsequent refunds and vendor payments due the person, if the laws of the political subdivision provide that the political subdivision shall withhold a vendor payment due persons certified to the political subdivision by the Comptroller.
(d)    If an individual filed a joint income tax return, the Comptroller may not withhold or pay to a political subdivision the individual’s income tax refund unless the certification includes both names of the individuals filing the joint income tax return.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part VI - Federal Nontax Liabilities -- Withholding of Tax Refunds and Payments › Section 13-930 - Definitions

(a)    In this part the following words have the meanings indicated.
(b)    “Federal official” means a unit or official of the federal government charged with the collection of nontax liabilities payable to the federal government pursuant to 31 U.S.C. § 3716.
(c)    “Nontax liability due the State” means a liability certified by the Secretary of Budget and Management to the Comptroller.
(d)    “Refund” means an amount described as a refund of tax under the provisions of law that authorize its payment.
(e)    “Vendor payment”:
(1)    means any payment, other than a refund, made by the State to any person;
(2)    includes any expense reimbursement to an employee of the State; and
(3)    does not include a person’s salary, wages, or pension.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part VI - Federal Nontax Liabilities -- Withholding of Tax Refunds and Payments › Section 13-931 - In General

(a)    Except as provided in subsection (b) of this section, a federal official may:
(1)    certify to the Comptroller the existence of a person’s delinquent nontax liability owed by the person to the federal government; and
(2)    request the Comptroller to withhold any refund and vendor payment to which the person is entitled.
(b)    A federal official may certify and request the Comptroller to withhold a refund or vendor payment only if the laws of the United States:
(1)    allow the Comptroller, on behalf of the State, to certify tax and nontax liabilities due to the State;
(2)    allow the Comptroller, on behalf of the State, to enter into a reciprocal agreement with the United States, pursuant to which the federal official would be required to offset federal payments to collect delinquent debts owed to the State; and
(3)    provide for the payment of the amount withheld to the State.
(c)    The Comptroller shall apply a refund or vendor payment received from a federal official according to the priorities under § 13-918 of this subtitle.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 9 - Refunds and Offsets › Part VI - Federal Nontax Liabilities -- Withholding of Tax Refunds and Payments › Section 13-932 - Procedure for Payment or Withholding

(a)    A certification by a federal official to the Comptroller shall include:
(1)    the full name and address of the person and any other names known to be used by the person;
(2)    the Social Security number or federal tax identification number;
(3)    the amount of the nontax liability; and
(4)    a statement that the debt is past due and legally enforceable in the amount certified and that there are no legal barriers to collection by offset.
(b)    The Comptroller shall determine if a person for whom a certification is received is due a refund of Maryland tax or a vendor payment.
(c)    Subject to § 13-931(b) of this subtitle and subsection (d) of this section, as to any person due a refund or vendor payment, the Comptroller shall:
(1)    withhold any refund and vendor payment that is due a person whose name has been certified by a federal official;
(2)    notify the person of the amount withheld in accordance with the certification by a federal official of the existence of a liability;
(3)    pay to the federal official the lesser of:
(i)    the entire refund and vendor payment; or
(ii)    the amount certified;
(4)    pay any refund and vendor payment in excess of the certified amount to the person; and
(5)    withhold amounts from subsequent refunds and vendor payments due the person if the initial refund and vendor payment is less than the certified amount.
(d)    If an individual filed a joint income tax return and the debt certified by a federal official is not the liability of both parties to the joint income tax return, the Comptroller may not withhold or pay to the federal official that portion of the income tax refund attributable to the individual not owing the debt.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1001 - Willful Failure to File Return

(a)    A person who is required to file an admissions and amusement tax return and who willfully fails to file the return as required under Title 4 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
(b)    A person who is required to file a boxing and wrestling tax return and who willfully fails to file the return as required under Title 6 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
(c)    A person who is required to file a financial institution tax return and who willfully fails to file the return as required under Title 8 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 5 years or both.
(d)    A person who is required to file an income tax return and who willfully fails to file the return as required under Title 10 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
(e)    A person, including any officer of a corporation, who is required to file a sales and use tax return and who willfully fails to file the return as required under Title 11 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
(f)    A person who is required to file a public service company franchise tax return and who willfully fails to file the return as required under Title 8 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 5 years or both.
(g)    A person who is required to file a digital advertising gross revenues tax return and who willfully fails to file the return as required under Title 7.5 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 5 years or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1002 - Willfully Filing False Return

(a)    A person who willfully files a false alcoholic beverage tax return is guilty of perjury and, on conviction, is subject to the penalty for perjury.
(b)    A person, including an officer of a corporation, who willfully files a false digital advertising gross revenues tax return, a false financial institution franchise tax return, a false public service company franchise tax return, or a false income tax return with the intent to evade the payment of tax due under this article is guilty of perjury and, on conviction, is subject to the penalty for perjury.
(c)    Subsections (a) and (b) of this section apply to the alcoholic beverage, digital advertising gross revenues, financial institution franchise, public service company franchise, and income taxes.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1003 - Willfully Making False Statement or Misleading Omission

(a)    A person who is required to file an admissions and amusement tax return and who willfully makes a false statement or misleading omission on the return required under Title 4 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
(b)    A person who is required to file a boxing and wrestling tax return and who willfully makes a false statement or misleading omission on the return required under Title 6 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
(c)    A person, including an officer of a corporation, who is required to file a sales and use tax return and who willfully makes a false statement or misleading omission on the return required under Title 11 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1004 - False Return, False Claim for Refund, or Attempted Tax Evasion by Income Tax Return Preparer

(a)    An income tax return preparer who willfully prepares, assists in preparing, or causes the preparation of a false income tax return or claim for refund with fraudulent intent or the intent to evade income tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
(b)    An income tax return preparer who willfully attempts to evade any tax imposed under this article or the payment thereof is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1005 - Willful Failure to Pay Admissions and Amusement Tax or Boxing and Wrestling Tax

(a)    A person who is required to pay the admissions and amusement tax and who willfully fails to pay the tax as required under Title 4 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
(b)    A person who is required to pay the boxing and wrestling tax and who willfully fails to pay the tax as required under Title 6 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1006 - Willful Failure to Collect or Pay Over Sales and Use Tax

(a)    A person, including an officer of a corporation, who is required to collect the sales and use tax and who willfully fails to collect the tax as required under Title 11 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
(b)    A person, including an officer of a corporation, who is required to pay over the sales and use tax and who willfully fails to pay over the tax as required under Title 11 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1007 - Violations of Income Tax Withholding Requirements

(a)    A person who is required to file an income tax withholding return and who willfully fails to file the return as required under Title 10 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
(b)    A person who is required to withhold income tax and who willfully fails to withhold the tax as required under Title 10 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
(c)    A person who is required to pay over income tax and who willfully fails to pay over the tax as required under Title 10 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
(d)    A person who is required to provide an income tax withholding statement under Title 10 of this article and who willfully fails to provide an income tax withholding statement or who willfully provides a false income tax withholding statement is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
(e)    A person who is required to file an income tax withholding certificate, under Title 10 of this article, and who willfully fails to provide information required on the withholding certificate or who willfully files a false certificate that results in the withholding of less than the required tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
(f)    An employer who fails to pay to the Comptroller salary, wages, or other compensation for personal services subject to a wage lien as required under § 13-811 of this title is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1008 - Willful Failure to Keep Records

(a)    A person who is required to pay the admissions and amusement tax and who willfully fails to keep records as required under § 4-202 of this article or under admissions and amusement tax regulations is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
(b)    A person who is required to pay the boxing and wrestling tax and who willfully fails to keep records as required under § 6-202 of this article or under boxing and wrestling tax regulations is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
(c)    A person, including an officer of a corporation, who is required to keep records under Title 11 of this article or under sales and use tax regulations and who willfully fails to keep the records is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1009 - Evasion of Alcoholic Beverage Tax

A person who participates in evading the alcoholic beverage tax is guilty of a crime and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1010 - Willful Evasion of Sales and Use Tax

A person, including an officer of a corporation, who is required to pay the sales and use tax and who willfully evades the tax by use of a license number or exemption number that has not been issued by the Comptroller to the person using the number is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1011 - Counterfeiting Alcoholic Beverage Tax Stamps.

A person who counterfeits an alcoholic beverage tax stamp, as defined in § 5-101 of this article, or certificate is guilty of a crime and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1012 - False Tobacco Tax Stamps; Unauthorized Use or Purchase of Stamps

(a)    A person who willfully makes, causes to be made, or procures an altered or counterfeited tobacco tax stamp in violation of § 12-305 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 5 years or both.
(b)    (1)    A person who willfully uses, transfers, or possesses an altered or counterfeited tobacco tax stamp in violation of § 12-305 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 5 years or both.
(2)    A person who uses a tobacco tax stamp more than once in violation of § 12-304 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 5 years or both.
(c)    A person who buys a tobacco tax stamp from a person other than the Comptroller without an authorization from the Comptroller in violation of § 12-303 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.
(d)    Each day that any violation under this section continues constitutes a separate offense.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1013 - Willful Possession, Sale, or Offer to Sell Alcoholic Beverage on Which Tax Is Not Paid

A person who willfully possesses, transports, sells, offers for sale, or allows storage on that person’s property of any alcoholic beverage that is subject to the alcoholic beverage tax and on which the tax has not been paid is guilty of a crime and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1014 - Willful Possession, Sale, or Offer to Sell Unstamped or Improperly Stamped Cigarettes

(a)    (1)    A person who willfully possesses, sells, or attempts to sell unstamped or improperly stamped cigarettes in the State in violation of Title 12 of this article is guilty of a misdemeanor.
(2)    If the number of unstamped or improperly stamped cigarettes that a person possesses, sells, or attempts to sell is 30 cartons or less, the person on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 3 months or both.
(3)    If the number of unstamped or improperly stamped cigarettes that a person possesses, sells, or attempts to sell is more than 30 cartons, the person on conviction is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.
(b)    A person who willfully possesses, sells, or attempts to sell other tobacco products on which the tobacco tax has not been paid in the State in violation of Title 12 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 3 months or both.
(c)    Each day that a violation under this section continues constitutes a separate offense.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1015 - Willful Transportation of Unstamped Cigarettes

(a)    A person who willfully ships, imports, sells into or within, or transports within, this State cigarettes or other tobacco products on which the tobacco tax has not been paid in violation of Title 12 of this article or § 16–219, § 16–222, § 16.5–215, or § 16.5–216 of the Business Regulation Article is guilty of a felony and, on conviction, is subject to the penalties set forth in subsections (b) and (c) of this section.
(b)    (1)    For a first violation, a person is subject to a mandatory fine of $150 for each carton of cigarettes or each package of other tobacco products transported.
(2)    For each subsequent violation, a person is subject to a mandatory fine of $300 for each carton of cigarettes or each package of other tobacco products transported.
(c)    In addition to the mandatory fine set forth in subsection (b) of this section, for a first or subsequent violation, a person may be subject to imprisonment not exceeding 2 years.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1016 - Engaging in Business Without Sales and Use Tax License

A person who engages in the business of a retail vendor or engages in the business of an out-of-state vendor without having obtained a license as required under § 11-702 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $100.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1017 - Holding Out to Public That Vendor Assumes or Absorbs Sales and Use Tax

A vendor who holds out to the public that the vendor will absorb or assume the sales and use tax in violation of § 11-402 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1018 - Unlawful Disclosure by Current or Former Government Personnel

An officer, employee, former officer, or former employee of the State or of a political subdivision of the State who makes a disclosure in violation of Subtitle 2 of this title is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 6 months or both.
2023 Maryland Statutes › Tax - General › Title 13 - Procedure › Subtitle 10 - Crimes and Offenses › Section 13-1019 - Unlawful Disclosure of Income Tax Return Preparer

Any income tax return preparer who discloses information in violation of § 13-207 of this title is guilty of a misdemeanor and, on conviction, is subject to a fine of not less than $500 or more than $10,000.