<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="9-329" title_number="9" title_name="Fuel Taxes" subtitle_number="3" subtitle_name="Motor Fuel Tax">
  <level label="a">
    <text>Except as otherwise provided in § 10-226 of the State Government Article, before the Comptroller takes any action under § 9-328 of this subtitle, the Comptroller shall give the person against whom the action is contemplated an opportunity for a hearing before the Comptroller.</text>
  </level>
  <level label="b">
    <level label="1">
      <text>The Comptroller shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.</text>
    </level>
    <level label="2">
      <text>The notice shall be sent so that the applicant has at least 5 days’ notice before the hearing.</text>
    </level>
  </level>
  <level label="c">
    <text>The Comptroller may administer oaths in connection with any proceeding under this section.</text>
  </level>
</section>
