Subtitle 9 - Refunds and Offsets
- Section 13-901 - Claimants.
- Section 13-902 - Form of claim.
- Section 13-903 - Time for filing claim.
- Section 13-904 - Determination on claim.
- Section 13-905 - Payment [Subject to amendment effective January 1, 2011].
- Section 13-906 - Inheritance or estate tax refund.
- Section 13-907 - [Reserved].
- Section 13-908 - Abatement.
- Section 13-909 - Offsets.
- Section 13-910 - , 13-911. [Reserved].
- Section 13-912 - Definitions.
- Section 13-913 - Referral of debt to Central Collection Unit for withholding.
- Section 13-914 - Pre-certification notice.
- Section 13-915 - Certification to Comptroller; withholding of refund.
- Section 13-916 - Investigation.
- Section 13-917 - Hearing; appeal.
- Section 13-918 - Order of honoring requests.
- Section 13-919 - Regulations.
- Section 13-920 - Definitions.
- Section 13-921 - Withholding of refund.
- Section 13-922 - Certification of liability.
- Section 13-923 - , 13-924 [Reserved].
- Section 13-925 - Definitions.
- Section 13-926 - Certification and request for withholding; exceptions; priorities.
- Section 13-927 - Contents of certification; procedure; joint returns.
- Section 13-928 - , 13-929. [Reserved].
- Section 13-930 - Definitions.
- Section 13-931 - In general.
- Section 13-932 - Procedure for payment or withholding.