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2021 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 8 - Collections
Part VI - Seizure of Property
Section 13-840 - Motor Fuel

Universal Citation:
MD Tax - General Code Ann. § 13-840 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

    (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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