Md. Code, Tax - General § 9-329
This is the official text of Md. Code, Tax - General § 9-329, part of Maryland’s Code, Tax - General — governs state taxation.
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§9–329.
Official statutory text
(a) Except as otherwise provided in § 10-226 of the State Government Article, before the Comptroller takes any action under § 9-328 of this subtitle, the Comptroller shall give the person against whom the action is contemplated an opportunity for a hearing before the Comptroller.
(b) (1) The Comptroller shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.
(2) The notice shall be sent so that the applicant has at least 5 days’ notice before the hearing.
(c) The Comptroller may administer oaths in connection with any proceeding under this section.
(b) (1) The Comptroller shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.
(2) The notice shall be sent so that the applicant has at least 5 days’ notice before the hearing.
(c) The Comptroller may administer oaths in connection with any proceeding under this section.
Status: in_force · Read it on the official government site
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