Md. Code, Tax - General § 9-329
Md. Code, Tax - General § 9-329
in effect(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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=9-329&enactments=falseFetched: 10/17/2026