§ 11–711
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-711 (2026)
Title 11. Sales and Use Tax
Subtitle 7. Licensing
§ 11–711LinkCopy Citation
(a)
Except as otherwise provided in § 10-226 of the State Government Article, before the Comptroller takes an action under § 11-710 of this subtitle, the Comptroller shall give the person against whom the action is contemplated an opportunity for a hearing before the Comptroller.
(b)
The Comptroller shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.
(c)
The Comptroller may administer oaths in connection with any proceeding under this section.