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§ 13-839. Claim for return of seized alcoholic beverages or tobacco products

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2023

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 8. Collections (Refs & Annos)
Part VI. Seizure of Property (Refs & Annos)
Effective: July 1, 2023
MD Code, Tax - General, § 13-839
§ 13-839. Claim for return of seized alcoholic beverages or tobacco products
Currentness
In general
(a) If a person files a claim for return of seized alcoholic beverages, cigarettes, other tobacco products, or a conveyance used for their transportation under § 13-837 of this subtitle, the Comptroller, the Executive Director, or their designee shall:
(1) promptly act on the request and hold an informal hearing;
(2) direct the return of alcoholic beverages, cigarettes, or other tobacco products unless the Comptroller, the Executive Director, or their designee has satisfactory proof that the person was not in compliance with any provisions of Title 5 or Title 12 of this article at the time of seizure; and
(3) direct the return of the conveyance if the Comptroller, the Executive Director, or their designee has satisfactory proof that the owner of the conveyance was not willfully evading any provisions of Title 5 or Title 12 of this article at the time of seizure.
Final determination
(b) The Comptroller, the Executive Director, or their designee shall grant or deny the application for return of seized alcoholic beverages, cigarettes, other tobacco products, or a conveyance in accordance with subsection (a) of this section by mailing the person a notice of final determination.

Credits

Added by Acts 1996, c. 243, § 1, eff. Oct. 1, 1996. Amended by Acts 1999, c. 121, § 3, eff. July 1, 2000; Acts 2023, c. 450, § 1, eff. July 1, 2023.
MD Code, Tax - General, § 13-839, MD TAX GENERAL § 13-839
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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