Ch. 2

LAWS OF MARYLAND

Former Art. 81, § 462(d), which related to failure to
appeal, is deleted as unnecessary in light of this
section and § 13-514 of this title.

Defined terms: "Alcoholic beverage tax" § 1-101
"Comptroller" § 1-101 "Person" § 1-101
"Tobacco tax" § 1-101

13-840. MOTOR FUEL.

(A)  HEARINGS.

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)  FINAL DETERMINATION.
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 THE PERSON, BY CERTIFIED MAIL, A NOTICE OF
THE FINAL DETERMINATION ON THE DATE ON WHICH THAT DETERMINATION
IS MADE.

(C)  APPEAL TO CIRCUIT COURT.

A PERSON AGGRIEVED BY THE FINAL    DETERMINATION OF THE

COMPTROLLER MAY APPEAL TO THE APPROPRIATE  CIRCUIT COURT IN THE

MANNER ALLOWED UNDER TITLE 10, SUBTITLE 2   OF THE STATE GOVERNMENT
ARTICLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 56, §
138(f).

The Tax - General Article Review Committee notes that
this is the only provision in the Tax - General
Article where a final determination of the Comptroller
is appealable to the circuit court and not to the Tax
Court. The General Assembly may wish to require that
an appeal under this section be made to the Tax Court.

Defined terms: "Comptroller" § 1-101
"Person" § 1-101

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