# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 7. Licensing

#### Section 11-711

(a) Except as otherwise provided in Sec. 10-226 of the State Government Article, before the Comptroller takes an action under Sec. 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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)