Maryland Tax - General Section 13-840
§ 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.