<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="11-711" title_number="11" title_name="Sales and Use Tax" subtitle_number="7" subtitle_name="Licensing">
  <level label="a">
    <text>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.</text>
  </level>
  <level label="b">
    <text>The Comptroller shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.</text>
  </level>
  <level label="c">
    <text>The Comptroller may administer oaths in connection with any proceeding under this section.</text>
  </level>
</section>
