WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

Defined terms: "Alcoholic beverage tax" § 1-101
"Comptroller" § 1-101 "County" § 1-101
"Property" § 1-101

13-839. HEARINGS, FINAL DETERMINATION, AND APPEAL -- ALCOHOLIC
BEVERAGES AND CIGARETTES.

(A)  ACTION ON CLAIM FOR RETURN OF PROPERTY.

IF A PERSON FILES A CLAIM FOR RETURN OF SEIZED ALCOHOLIC
BEVERAGES, CIGARETTES, OR CONVEYANCES USED FOR THEIR
TRANSPORTATION UNDER § 13-837 OF THIS SUBTITLE, THE COMPTROLLER
SHALL:

(1)  PROMPTLY ACT ON THE REQUEST;

(2)  DIRECT THE RETURN OF THE PROPERTY IF THE
COMPTROLLER HAS SATISFACTORY PROOF THAT THE PERSON WAS NOT
WILLFULLY EVADING ANY PROVISION OF TITLE 5 OR TITLE 12 OF THIS
ARTICLE AT THE TIME OF SEIZURE; AND

(3)  PROMPTLY NOTIFY THE PERSON OF THE ACTION TAKEN ON
THE REQUEST.

(B)  REQUEST FOR FORMAL HEARING.

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.

(C)  FORMAL HEARING.

THE COMPTROLLER SHALL HOLD A FORMAL HEARING. AFTER GIVING
REASONABLE NOTICE TO THE PERSON.

(D)  FINAL DETERMINATION.

AFTER THE FORMAL HEARING, THE COMPTROLLER SHALL:

(1)  GRANT OR DENY THE APPLICATION FOR RETURN OF
SEIZED ALCOHOLIC BEVERAGES, CIGARETTES, OR CONVEYANCES USED FOR
THEIR TRANSPORTATION; AND

(2)  MAIL THE PERSON A NOTICE OF THE FINAL
DETERMINATION.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second through the
sixth sentences of former Art. 81, § 462(b).

Subsections (a) and (d) of this section are revised to
apply to the alcoholic beverage tax, as well as the
tobacco tax, for clarity.

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