§ 13–840

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 13-840 (2026)

Title 13. Procedure

Subtitle 8. Collections

(a)

If a person files with the Comptroller a claim for return of the seized motor fuel or conveyances used in its transportation, the Comptroller shall:

(1)

provide an opportunity for a hearing; and

(2)

if requested by the claimant, conduct the hearing within 5 working days after the claim is received.

(b)

The Comptroller shall:

(1)

make a final determination of whether the property should be forfeited within 2 working days after the date of the conclusion of the hearing; and

(2)

mail a notice of the final determination on the date on which that determination is made.