Md. Code, Tax - General § 13-840
This is the official text of Md. Code, Tax - General § 13-840, part of Maryland’s Code, Tax - General — governs state taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§13–840.
Official statutory text
(a) If a person files with the Comptroller a claim for return of the seized motor fuel or conveyances used in its transportation, the Comptroller shall:
(1) provide an opportunity for a hearing; and
(2) if requested by the claimant, conduct the hearing within 5 working days after the claim is received.
(b) The Comptroller shall:
(1) make a final determination of whether the property should be forfeited within 2 working days after the date of the conclusion of the hearing; and
(2) mail a notice of the final determination on the date on which that determination is made.
(1) provide an opportunity for a hearing; and
(2) if requested by the claimant, conduct the hearing within 5 working days after the claim is received.
(b) The Comptroller shall:
(1) make a final determination of whether the property should be forfeited within 2 working days after the date of the conclusion of the hearing; and
(2) mail a notice of the final determination on the date on which that determination is made.
Status: in_force · Read it on the official government site
Need a lawyer in Maryland?
Find a Maryland lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.