Md. Code Ann., Tax-Gen. § 13-837
Claim for return of property
Effective Jul 1, 2023Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1999, c. 121, § 3, eff. July 1, 2000; Acts 2023, c. 450, § 1, eff. July 1, 2023.State of Maryland
- (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.
The owner or another person with an interest in seized property may file a claim for the return of the property with the Comptroller or the Executive Director within 30 days after:
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1999, c. 121, § 3, eff. July 1, 2000; Acts 2023, c. 450, § 1, eff. July 1, 2023.
Formerly Art. 56, § 138; Art. 81, § 462.