Md. Code Ann., Tax-Gen. § 13-840
Claim for return of seized motor fuel
Effective Jan 1, 1989Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 567; Acts 1988, c. 569, § 1.State of Maryland
(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.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 567; Acts 1988, c. 569, § 1.
Formerly Art. 56, § 138.