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§ 13-840. Motor fuel

MD Tax-Gen Code § 13-840 (2019) (N/A)
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(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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§ 13-839. Hearings, and final determination on claims for return of alcoholic beverages, cigarettes, other tobacco products, or conveyances
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§ 13-841. Disposition of seized property