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§ 11-711. Hearings

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 7. Licensing (Refs & Annos)
MD Code, Tax - General, § 11-711
§ 11-711. Hearings
Right to hearing
(a) Except as otherwise provided in § 10-226 of the State Government Article, before the Comptroller takes an action under § 11-710 of this subtitle, the Comptroller shall give the person against whom the action is contemplated an opportunity for a hearing before the Comptroller.
Application of State Government Article
(b) The Comptroller shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.
Oaths
(c) The Comptroller may administer oaths in connection with any proceeding under this section.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1995, c. 3, § 1, eff. March 7, 1995.
MD Code, Tax - General, § 11-711, MD TAX GENERAL § 11-711
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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