Md. Code Ann., Tax-Gen. § 2-108
If, in good faith and with reasonable grounds, the Comptroller, the Executive Director, or a peace officer of the State seizes contraband property or a conveyance used to transport contraband property under § 13-835 of this article, the Comptroller, the Executive Director, or peace officer shall have the immunity from liability described under § 5-523 of the Courts and Judicial Proceedings Article.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 567; Acts 1990, c. 546, § 3; Acts 1997, c. 14, § 20, eff. April 8, 1997; Acts 2023, c. 450, § 1, eff. July 1, 2023.
Formerly Art. 81, § 459 ½.