# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 8. Collections

#### Section 13-828

(a) If, within 5 days after the date on which the notice to post security is mailed to a person, the person submits to the tax collector a written request for a hearing, the tax collector shall:

  (1) hold the hearing; and

  (2) at the hearing, make a final determination of the necessity for, propriety of, and amount of the security.

(b) The tax collector shall mail the person a notice of the final determination.

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