(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.
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