# Tax - General (GTG)

## Title 2. Administration by Comptroller

### Subtitle 1. General Duties

#### Section 2-108

If, in good faith and with reasonable grounds, the Comptroller, the Executive Director, or a peace officer of the State seizes contraband property or a conveyance used to transport contraband property under Sec. 13-835 of this article, the Comptroller, the Executive Director, or peace officer shall have the immunity from liability described under Sec. 5-523 of the Courts and Judicial Proceedings Article.

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