Ch. 203                                    2003 LAWS OF MARYLAND

(II) A MISTAKE IN THE OWNERSHIP OF THE ACCOUNT;

(III) A MISTAKE IN THE CONTENTS OF THE ACCOUNT;

(IV) INVALIDITY OF THE COMPTROLLER'S ACTIONS UNDER § 11-603
OF THE COURTS ARTICLE;

(V) A MISTAKE IN THE AMOUNT OF THE LIEN OBLIGATION DUE; OR

(VI) ANY OTHER GOOD CAUSE.

(3) AN OBLIGOR OR AN ACCOUNT HOLDER OF INTEREST MAY NOT
CHALLENGE THE ACTIONS OF THE COMPTROLLER BASED ON A MISTAKE OR ERROR
IN THE ORIGINAL TAX ASSESSMENT UNDERLYING THE TAX LIEN AGAINST THE
OBLIGOR

(H) (1) THE COMPTROLLER MAY WITHDRAW THE NOTICE TO SEIZE AND
ATTACH ACCOUNTS BY SENDING NOTICE TO THE FINANCIAL INSTITUTION IN THE
MANNER SPECIFIED IN SUBSECTION (B) OF THIS SECTION, DIRECTING THE
FINANCIAL INSTITUTION TO RELEASE THE ATTACHMENT ON THE ACCOUNTS.

(2) IF A DETERMINATION IS MADE BY THE COMPTROLLER OR BY THE
CIRCUIT COURT THAT THE ACCOUNT OR ACCOUNTS OF THE OBLIGOR SHOULD NOT
HAVE BEEN HELD, THE COMPTROLLER SHALL NOTIFY THE FINANCIAL INSTITUTION,
IN THE MANNER SPECIFIED IN SUBSECTION (B) OF THIS SECTION, TO RELEASE THE
AMOUNT SEIZED AND ATTACHED BY THE FINANCIAL INSTITUTION.

(3) IF A DETERMINATION IS MADE BY THE COMPTROLLER OR BY THE
CIRCUIT COURT, PURSUANT TO A CHALLENGE UNDER SUBSECTION (G) OF THIS
SECTION, TO REDUCE THE AMOUNT SEIZED AND ATTACHED BY THE FINANCIAL
INSTITUTION, THE COMPTROLLER SHALL NOTIFY THE FINANCIAL INSTITUTION, IN
THE MANNER SPECIFIED IN SUBSECTION (B) OF THIS SECTION, TO REVISE THE
AMOUNT AS STATED, FORWARD THE REVISED AMOUNT TO THE COMPTROLLER AND
RELEASE THE EXCESS AMOUNT SEIZED AND ATTACHED BY THE FINANCIAL
INSTITUTION.

(4) IF A CHALLENGE MADE UNDER SUBSECTION (G) OF THIS SECTION IS
DENIED BY THE CIRCUIT COURT, THE COMPTROLLER SHALL NOTIFY THE FINANCIAL
INSTITUTION, IN THE MANNER SPECIFIED IN SUBSECTION (B) OF THIS SECTION, TO
FORWARD THE AMOUNT SEIZED AND ATTACHED BY THE FINANCIAL INSTITUTION TO
THE COMPTROLLER

(I) A FINANCIAL INSTITUTION THAT COMPLIES WITH A NOTICE FROM THE
COMPTROLLER SENT UNDER THIS SECTION IS NOT LIABLE UNDER STATE LAW TO
ANY PERSON FOR:

(1) ANY DISCLOSURE OF INFORMATION TO THE COMPTROLLER UNDER
THIS SECTION;

(2) SEIZING AND ATTACHING ANY AMOUNTS FROM AN ACCOUNT OR
SENDING ANY AMOUNT SEIZED AND ATTACHED BY THE FINANCIAL INSTITUTION TO
THE COMPTROLLER; OR

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