§ 11-711
82 words·~1 min read·
/md/tax-general/11-711A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–711.
(a)Except as otherwise provided in § 10-226 of the State Government Article, before the Comptroller takes an action under § 11-710 of this subtitle, the Comptroller shall give the person against whom the action is contemplated an opportunity for a hearing before the Comptroller.
(b)The Comptroller shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.
(c)The Comptroller may administer oaths in connection with any proceeding under this section.