# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 8. Collections

#### Section 13-840

(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.

---

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