Ch. 110

LAWS OF MARYLAND

(c)   "Contraband cigarettes" means cigarettes, as defined in
§ 12-101 of this article:

(2) that are delivered, possessed, sold, or
transported in the State in a manner not authorized under Title
12 of this article or Article 56, §§ [63] 607 through [73] 631 of
the Code.

13-839.

(b) A person may request a formal hearing before the
Comptroller within 30 days after the date on which the
Comptroller mails a notice of the Comptroller's action relative
to a request for return of property seized for a violation of the
tobacco tax LAWS.

13-841.

(b) (1) The Comptroller shall sell contraband     cigarettes

seized under this [section] TITLE and forfeited     to a State

institution or a nonprofit charitable institution at     the price
and in the manner the Comptroller determines.

(d)   [The Comptroller shall make appropriate distributions
in] IN the manner required under Title 2 of this article for
distributions of [revenue from the alcoholic beverage tax,] motor
fuel tax[,] REVENUE or [the] tobacco tax REVENUE, THE COMPTROLLER
SHALL DISTRIBUTE [for]:

(1)  the gross proceeds from the sale of [contraband
alcoholic beverages and] contraband cigarettes; and

(2)  the net proceeds from the sale of contraband
motor fuel and any conveyance after paying:

(i) the costs incurred in conjunction with the
seizure and disposal of the property;

(ii) the cost of the sale; and

(iii) any bona fide lien against the
conveyance.

Subtitle 9. Refunds[, Credits,] and Offsets.

13-901.

(a) A claim for refund may be filed with the tax collector
who collects the tax, fee, or charge by a claimant who:

(3)  pays a tax qualifying for refund under
[subsection] SUBSECTIONS (b) through (h) of this section.

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