<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-840" title_number="13" title_name="Procedure" subtitle_number="8" subtitle_name="Collections">
  <level label="a">
    <text>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:</text>
    <level label="1">
      <text>provide an opportunity for a hearing; and</text>
    </level>
    <level label="2">
      <text>if requested by the claimant, conduct the hearing within 5 working days after the claim is received.</text>
    </level>
  </level>
  <level label="b">
    <text>The Comptroller shall:</text>
    <level label="1">
      <text>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</text>
    </level>
    <level label="2">
      <text>mail a notice of the final determination on the date on which that determination is made.</text>
    </level>
  </level>
</section>
