PARRIS N. GLENDENING, Governor

Ch. 243

cigarettes, and conveyances; authorizing the return of certain property under a
certain condition; providing for notice of final determination; authorizing the
Comptroller to sell contraband cigarettes to certain entities in a certain manner;
and generally relating to hearings on alcohol and cigarette seizures.

BY repealing

Article - Tax - General

Section 13-839

Annotated Code of Maryland

(1988 Volume and 1995 Supplement)

BY adding to

Article - Tax - General

Section 13-839

Annotated Code of Maryland

(1988 Volume and 1995 Supplement)

BY repealing and reenacting, with amendments,
Article - Tax - General
Section 13-841(b)(l)
Annotated Code of Maryland
(1988 Volume and 1995 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

[13-839.

(a)     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)     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.

(c)     The Comptroller shall hold a formal hearing after giving reasonable notice to
the person.

(d)     After the formal hearing, the Comptroller shall:

- 1723 -