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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 13-838

§ 13-838

Official textmgaleg.maryland.gov

# (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 laws.

# (b)

# (1)

If, within the time allowed to file a claim under § 13–837 of this subtitle, a person who has a lien interest in property seized for violation of the alcoholic beverage tax law files a petition, the circuit court for the county in which property is seized shall proceed in rem to hear and determine the question of forfeiture of the interest by the lien holder.

# (2)

If the circuit court finds that the lien holder had knowledge of the intended unlawful use of the property, the interest, right, and title of a lien holder shall be forfeited.

# (3)

Absent a finding under paragraph (2) of this subsection, the Comptroller or the Executive Director, as appropriate, in the best interest of the State may:

(i) pay the outstanding indebtedness secured by the lawful lien and keep the property; or

(ii) deliver the property to the lien holder.

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In this article (40 sections)
  1. gtg-13-811 · § 13-811
  2. gtg-13-812 · § 13-812
  3. gtg-13-815 · § 13-815
  4. gtg-13-816 · § 13-816
  5. gtg-13-817 · § 13-817
  6. gtg-13-818 · § 13-818
  7. gtg-13-821 · § 13-821
  8. gtg-13-824 · § 13-824
  9. gtg-13-825 · § 13-825
  10. gtg-13-826 · § 13-826
  11. gtg-13-827 · § 13-827
  12. gtg-13-828 · § 13-828
  13. gtg-13-829 · § 13-829
  14. gtg-13-830 · § 13-830
  15. gtg-13-831 · § 13-831
  16. gtg-13-832 · § 13-832
  17. gtg-13-834 · § 13-834
  18. gtg-13-835 · § 13-835
  19. gtg-13-836 · § 13-836
  20. gtg-13-837 · § 13-837
  21. gtg-13-838 · § 13-838
  22. gtg-13-839 · § 13-839
  23. gtg-13-840 · § 13-840
  24. gtg-13-841 · § 13-841
  25. gtg-13-842 · § 13-842
  26. gtg-13-845 · § 13-845
  27. gtg-13-901 · § 13-901
  28. gtg-13-902 · § 13-902
  29. gtg-13-903 · § 13-903
  30. gtg-13-904 · § 13-904
  31. gtg-13-905 · § 13-905
  32. gtg-13-906 · § 13-906
  33. gtg-13-908 · § 13-908
  34. gtg-13-909 · § 13-909
  35. gtg-13-912 · § 13-912
  36. gtg-13-913 · § 13-913
  37. gtg-13-914 · § 13-914
  38. gtg-13-915 · § 13-915
  39. gtg-13-916 · § 13-916
  40. gtg-13-917 · § 13-917
Full table of contents →