§ 13-841. Disposition of seized property
West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2023
Effective: July 1, 2023
MD Code, Tax - General, § 13-841
§ 13-841. Disposition of seized property
(a)(1) Contraband alcoholic beverages that are seized under this title and forfeited may be disposed of or destroyed in the manner allowed under §§ 6-105, 6-106, and 6-328 of the Alcoholic Beverages and Cannabis Article.
(b)(1) The Comptroller or the Executive Director, as appropriate, shall sell contraband tobacco products seized under this title and forfeited to a State institution, a nonprofit charitable institution, a licensed cigarette wholesaler, or a licensed cigarette manufacturer in the manner the Comptroller or Executive Director determines.
(c)(1) If either the Comptroller or, on appeal, a court determines that seized conveyance or motor fuel is not subject to forfeiture:
(i) the Comptroller is not required to return the motor fuel seized to the owner or other interested person who filed the claim for return of the property, but may, at the option of the Comptroller, pay to the person an amount equal to the value of the motor fuel as determined by the average wholesale value on the date of seizure for the Baltimore Terminal as reported by a nationally recognized oil price reporting service on the date of seizure; and
(d)(1) In the manner required under Title 2 of this article for distributions of revenue, the Comptroller shall distribute the net proceeds from the sale of any conveyance or other property under this section after paying:
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1988, c. 567; Acts 1989, c. 5, § 15; Acts 1996, c. 243, § 1, eff. Oct. 1, 1996; Acts 1999, c. 121, § 3, eff. July 1, 2000; Acts 2002, c. 124, § 1, eff. Oct. 1, 2002; Acts 2016, c. 228, § 1, eff. July 1, 2016; Acts 2023, c. 49, § 6; Acts 2023, c. 450, § 1, eff. July 1, 2023.
Formerly Art. 56, § 138; Art 81, § 462 ½.
MD Code, Tax - General, § 13-841, MD TAX GENERAL § 13-841
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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