Section 13-914 – Pre-Certification Notice
(a) At least 30 calendar days before certifying a debt to the Comptroller, the Central Collection Unit shall notify the debtor in writing that it intends to request the Comptroller to withhold the debt from any income tax refund due the debtor. (b) The notice required under subsection (a) of this section shall advise the debtor of: […]
Section 13-1002 – Willfully Filing False Return
(a) A person who willfully files a false alcoholic beverage tax return is guilty of perjury and, on conviction, is subject to the penalty for perjury. (b) A person, including an officer of a corporation, who willfully files a false digital advertising gross revenues tax return, a false financial institution franchise tax return, a false public service […]
Section 13-839 – Hearings, and Final Determination on Claims for Return of Alcoholic Beverages, Cigarettes, Other Tobacco Products, or Conveyances
(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 or the Comptroller’s designee shall: (1) promptly act on the request and hold an informal hearing; (2) direct the return of alcoholic beverages, cigarettes, or other […]
Section 13-840 – Motor Fuel
(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 […]
Section 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 Article. (2) The Comptroller shall sell at public auction a conveyance that is seized under this title in connection with contraband alcoholic beverages and forfeited. […]
Section 13-842 – Effect of Seizure and Sale
A person who possessed contraband alcoholic beverages, contraband tobacco products, or contraband motor fuel that are seized and sold under this section is not relieved from any penalty under this title.
Section 13-845 – Sale of Estate Property
(a) Except as provided in subsection (b) of this section, if the inheritance tax determined on an interest in property under § 7-209, § 7-210, or § 7-211 of this article is not paid when due, the court that has jurisdiction to administer the estate shall order the personal representative to sell as much of the […]
Section 13-901 – Claimants
(a) A claim for refund may be filed with the tax collector who collects the tax, fee, or charge by a claimant who: (1) erroneously pays to the State a greater amount of tax, fee, charge, interest, or penalty than is properly and legally payable; (2) pays to the State a tax, fee, charge, interest, or penalty that […]
Section 13-902 – Form of Claim
A claim for refund shall be: (1) made, under oath, in the form that the tax collector requires; and (2) supported by the documents that the tax collector requires, including original invoices showing alcoholic beverage and motor fuel purchases.
Section 13-903 – Time for Filing Claim
A claim for refund shall be filed within the time required under § 13-1104 of this title.