§ 9-329. Hearings on denials

MD Tax-Gen Code § 9-329 (2019) (N/A)
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(a)    Except as otherwise provided in § 10-226 of the State Government Article, before the Comptroller takes any action under § 9-328 of this subtitle, the Comptroller shall give the person against whom the action is contemplated an opportunity for a hearing before the Comptroller.

(b)    (1)    The Comptroller shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.

(2)    The notice shall be sent so that the applicant has at least 5 days’ notice before the hearing.

(c)    The Comptroller may administer oaths in connection with any proceeding under this section.