Maryland Tax - General Section 13-837

      The owner or another person with an interest in seized property may file a claim for the return of the property with the Comptroller within 30 days after:

            (1)      the seizure of alcoholic beverages, cigarettes, other tobacco products, motor fuel or conveyances used to transport motor fuel; or

            (2)      a notice of seizure of a conveyance used to transport alcoholic beverages, cigarettes, or other tobacco products is published.