Maryland Tax - General Section 9-329

      (a)      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.

      (b)      (1)      The Comptroller shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.

            (2)      The notice shall be sent so that the applicant has at least 5 days' notice before the hearing.

      (c)      The Comptroller may administer oaths in connection with any proceeding under this section.