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 13-830 – Application of Security
If the tax, interest, and penalty are not paid when due, the tax collector, without notice to the person who posted the security under § 13-829 of this subtitle, may: (1) apply a cash or security deposit to the tax, interest, or penalty; or (2) sell a security at public or private auction and apply the proceeds […]
Section 13-831 – Release of Surety
(a) Except for a liability that has accrued or will accrue before the date of release or discharge, a surety is released and discharged from liability on a bond to the State 60 days after the surety submits to the tax collector a written request for release or discharge. (b) On receipt of a written request from […]
Section 13-832 – Collection Fees
(a) Subject to the limitation in subsection (b) of this section, if a tax under this article is referred for collection to an independent agency with which the Comptroller has contracted for the collection of taxes, in addition to interest and penalties required to be assessed under this subtitle the Comptroller shall assess a collection fee […]
Section 13-834 – Definitions
(a) In this Part VI of this subtitle the following words have the meanings indicated. (b) “Contraband alcoholic beverage” means an alcoholic beverage, as defined in § 5–101 of this article: (1) on which alcoholic beverage tax is not paid; and (2) that is delivered, possessed, sold, or transported in the State in a manner not authorized under Title […]
Section 13-835 – Seizure
(a) The Comptroller or a peace officer of the State may: (1) seize contraband alcoholic beverages or contraband tobacco products in the State without a warrant; (2) stop and search a conveyance in the State if the Comptroller or officer knows or has reason to suspect that the conveyance is being used to transport in the State contraband […]
Section 13-836 – Notices and Delivery of Seized Property
(a) (1) If contraband alcoholic beverages or contraband tobacco products are seized: (i) the Comptroller or police officer shall give a notice of seizure to the person from whom the property is seized at the time of the seizure; and (ii) the Comptroller shall: 1. where possible, give a notice of seizure to the registered owner of a seized conveyance; […]
Section 13-837 – Claim for Return of Contraband
The owner or another person with an interest in seized property may file a claim for the return of the property with the Comptroller within 30 days after: (1) the seizure of alcoholic beverages, cigarettes, other tobacco products, motor fuel or conveyances used to transport motor fuel; or (2) a notice of seizure of a conveyance used […]
Section 13-838 – Lien Holder Forfeiture Procedures for Seized Alcoholic Beverages
(a) A person forfeits any interest, right, or title to property that is seized for violation of the alcoholic beverage tax laws if the person: (1) fails to file a claim for return of the seized property within the time allowed under § 13–837 of this subtitle; or (2) is adjudged guilty of violating the alcoholic beverage tax […]