Terms Used In Maryland Code, TAX - GENERAL 13-840

  • Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
(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.