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<section article="gtg" article_name="Tax - General" number="13-836" title_number="13" title_name="Procedure" subtitle_number="8" subtitle_name="Collections">
  <level label="a">
    <level label="1">
      <text>If contraband alcoholic beverages or contraband tobacco products are seized:</text>
      <level label="i">
        <text>the Comptroller, the Executive Director, or police officer shall give a notice of seizure to the person from whom the property is seized at the time of the seizure; and</text>
      </level>
      <level label="ii">
        <text>the Comptroller or the Executive Director shall:</text>
        <level label="1">
          <text>where possible, give a notice of seizure to the registered owner of a seized conveyance; and</text>
        </level>
        <level label="2">
          <text>publish a notice of seizure of the conveyance in a newspaper of general circulation in the county where the seizure occurred.</text>
        </level>
      </level>
    </level>
    <level label="2">
      <text>If contraband motor fuel is seized, within 48 hours after the seizure, not including weekends and holidays, the Comptroller shall give a notice of seizure to:</text>
      <level label="i">
        <text>the owner of the contraband motor fuel;</text>
      </level>
      <level label="ii">
        <text>the registered owner of the seized conveyance; and</text>
      </level>
      <level label="iii">
        <text>any secured party noted in the records of the Motor Vehicle Administration.</text>
      </level>
    </level>
    <level label="3">
      <text>A notice of seizure shall state the right of an owner or other interested person, including a secured party of record, to file a claim for the return of the seized property.</text>
    </level>
  </level>
  <level label="b">
    <level label="1">
      <text>A police officer who seizes a conveyance used to transport contraband alcoholic beverages promptly shall notify the Comptroller and the Executive Director of the seizure.</text>
    </level>
    <level label="2">
      <text>A police officer who seizes any contraband tobacco products or conveyance used to transport contraband tobacco products shall deliver the seized cigarettes or other tobacco products and conveyance to the Comptroller or the Executive Director, as appropriate.</text>
    </level>
    <level label="3">
      <text>A police officer who seizes any contraband motor fuel shall:</text>
      <level label="i">
        <text>deliver the seized contraband motor fuel and conveyance to the Comptroller; or</text>
      </level>
      <level label="ii">
        <text>if the seized conveyance is operated by a common carrier, regulated by either the Maryland Public Service Commission or the Interstate Commerce Commission, and transports motor fuel for another person, for a fee, direct the operator of the conveyance to take it to a location that the Comptroller designates.</text>
      </level>
    </level>
  </level>
  <level label="c">
    <text>For a seized conveyance transporting contraband motor fuel that is operated by a common carrier, the Comptroller shall:</text>
    <level label="1">
      <text>remove the contraband from the conveyance at the location that the Comptroller designates;</text>
    </level>
    <level label="2">
      <text>retain the contraband, subject to §§ 13-840 and 13-841 of this subtitle;</text>
    </level>
    <level label="3">
      <text>after removing the contraband, release the conveyance to its operator; and</text>
    </level>
    <level label="4">
      <text>reimburse the common carrier for all tariff charges applicable to the movement of the conveyance from:</text>
      <level label="i">
        <text>the place of seizure to the location where the contraband motor fuel was removed; and</text>
      </level>
      <level label="ii">
        <text>the place where the contraband motor fuel was removed to the nearer of the common carrier’s home terminal or the place of seizure.</text>
      </level>
    </level>
  </level>
</section>
