<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-837" title_number="13" title_name="Procedure" subtitle_number="8" subtitle_name="Collections">
  <text>The owner or another person with an interest in seized property may file a claim for the return of the property with the Comptroller or the Executive Director within 30 days after:</text>
  <level label="1">
    <text>the seizure of alcoholic beverages, cigarettes, other tobacco products, motor fuel or conveyances used to transport motor fuel; or</text>
  </level>
  <level label="2">
    <text>a notice of seizure of a conveyance used to transport alcoholic beverages, cigarettes, or other tobacco products is published.</text>
  </level>
</section>
