2013 Maryland Code
TAX - GENERAL
§ 13-840 - Motor fuel
§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.
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