reglab/housing_qa huggingface dataset:
MD. Tax - General Code Ann. §  13-818 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part III - Actions to Collect Tax|Section 13-818 - Judicial Proceeding

    (a)    If the plaintiff in an action under § 13-816 of this subtitle requests, the action shall be tried as soon as the action is at issue and shall take precedence over all other civil cases.    (b)    In an action under § 13-816 of this subtitle, a certificate of the tax collector that shows the amount of tax, penalty, and interest due:        (1)    is prima facie evidence of the amount of tax, penalty, and interest; and        (2)    imposes on the defendant the burden of proving that the tax, penalty, and interest have been paid or any other defense.
MD. Tax - General Code Ann. §  13-821 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part IV - Jeopardy Assessments|Section 13-821 - Jeopardy Assessment

    (a)    Notwithstanding any other provision of this title, if a tax collector finds that the collection of a tax under this article will be jeopardized by the departure, from the State, of the person required to pay the tax, the removal of property from the State, the concealment of the person or the property, or any other act, the tax collector immediately may assess the tax, interest, and penalty as a jeopardy assessment.    (b)    The tax collector shall mail to the person required to pay the tax a notice of jeopardy assessment that states:        (1)    the findings about the jeopardy of tax collection;        (2)    the amount of the assessment; and        (3)    a demand that the person immediately:            (i)    pay the assessment; or            (ii)    submit evidence that collection of the tax is not in jeopardy.    (c)    The findings of the tax collector about the jeopardy of tax collection are final and conclusive.    (d)    If, within the 10 days after a notice of jeopardy assessment is mailed, a person fails to comply with the notice, the tax collector may take any action to collect the unpaid tax as authorized under this title.
MD. Tax - General Code Ann. §  13-824 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part V - Security for Taxes|Section 13-824 - Authorized

    To protect tax revenue, a tax collector may, to the extent allowed or required under § 13-825 of this subtitle:         (1)    set an amount to secure payment of the tax, interest, and penalty that is due or may become due; and        (2)    require acceptable security to be posted.
MD. Tax - General Code Ann. §  13-826 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part V - Security for Taxes|Section 13-826 - Form

    The following securities are acceptable:         (1)    a bond issued by a surety company that is authorized to do business in the State and is approved by the State Insurance Commissioner as to solvency and responsibility;        (2)    cash in an amount that the tax collector approves;        (3)    marketable securities that the tax collector approves; or        (4)    for admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, and tobacco tax, an irrevocable letter of credit:            (i)    in an amount that the Comptroller approves; and            (ii)    with a date certain for coverage during the collection period.
MD. Tax - General Code Ann. §  13-827 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part V - Security for Taxes|Section 13-827 - Notice

    When a tax collector requires a person to post security under § 13-825 of this subtitle, the tax collector shall mail the person a notice of the requirement and the amount required to be posted.
MD. Tax - General Code Ann. §  13-828 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part V - Security for Taxes|Section 13-828 - Hearing and Determination

    (a)    If, within 5 days after the date on which the notice to post security is mailed to a person, the person submits to the tax collector a written request for a hearing, the tax collector shall:        (1)    hold the hearing; and        (2)    at the hearing, make a final determination of the necessity for, propriety of, and amount of the security.    (b)    The tax collector shall mail the person a notice of the final determination.
MD. Tax - General Code Ann. §  13-829 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part V - Security for Taxes|Section 13-829 - Time for Posting Security

    (a)    Except as provided in subsection (b) of this section, a person shall post the security required under § 13-825 of this subtitle within 5 days after the date on which the notice is mailed under § 13-827 of this subtitle.    (b)    If a hearing is held under § 13-828 of this subtitle, a person shall post the security within 15 days after the date on which the notice of the tax collector’s final determination is mailed.
MD. Tax - General Code Ann. §  13-830 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part V - Security for Taxes|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 of the sale to the tax, interest, or penalty.
MD. Tax - General Code Ann. §  13-831 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part V - Security for Taxes|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 a surety for release and discharge, the tax collector promptly shall give the person who posted the bond notice that:        (1)    the surety has asked to be released and discharged from liability on the bond; and        (2)    a substitute security must be filed before the date on which the surety is released and discharged under subsection (a) of this section.
MD. Tax - General Code Ann. §  13-832 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part V - Security for Taxes|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 sufficient to cover all collection costs charged by the agency to the Comptroller.    (b)    The collection fee assessed by the Comptroller under paragraph (a) of this section may not, as a percentage, exceed the percentage of the fee charged by the Central Collection Unit in accordance with § 3-304(a)(2) of the State Finance and Procurement Article.    (c)    For reasonable cause, the Comptroller may waive or reduce a collection fee assessed under this section.
MD. Tax - General Code Ann. §  13-834 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part VI - Seizure of Property|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 5 of this article or the Alcoholic Beverages Article.    (c)    “Contraband tobacco products” means cigarettes or other tobacco products, as defined in § 12-101 of this article:        (1)    on which tobacco tax is not paid; and        (2)    that are delivered, possessed, sold, or transported in the State in a manner not authorized under Title 12 of this article or Title 16 of the Business Regulation Article.    (d)    “Contraband motor fuel” means motor fuel, as defined in § 9-101 of this article:        (1)    on which motor fuel tax is not paid; and        (2)    that is delivered, possessed, sold, or transferred in the State in a manner not authorized under Title 9 of this article or Title 10 of the Business Regulation Article.    (e)    “Conveyance” means:        (1)    an aircraft, vehicle, or vessel used to transport alcoholic beverages, cigarettes, or other tobacco products; and        (2)    a tank car, vehicle, or vessel that is used to transport motor fuel and that, exclusive of any tank used for its own propulsion, has a capacity exceeding 50 gallons.
MD. Tax - General Code Ann. §  13-835 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part VI - Seizure of Property|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 tobacco products having a retail value of $100 or more or contraband alcoholic beverages; and        (3)    seize a conveyance being used in the State to transport contraband alcoholic beverages or contraband tobacco products.    (b)    A police officer of the State may:        (1)    seize any contraband motor fuel in the State without a warrant;        (2)    stop and search a conveyance in the State for contraband motor fuel if the officer has probable cause to believe that the conveyance is being used to carry contraband motor fuel in the State; and        (3)    seize a conveyance being used to transport contraband motor fuel.
MD. Tax - General Code Ann. §  13-836 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part VI - Seizure of Property|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; and                2.    publish a notice of seizure of the conveyance in a newspaper of general circulation in the county where the seizure occurred.        (2)    If contraband motor fuel is seized, within 48 hours after the seizure, not including weekends and holidays, the Comptroller shall give a notice of seizure to:            (i)    the owner of the contraband motor fuel;            (ii)    the registered owner of the seized conveyance; and            (iii)    any secured party noted in the records of the Motor Vehicle Administration.        (3)    A notice of seizure shall state the right of an owner or other interested person, including a secured party of record, to file a claim for the return of the seized property.    (b)    (1)    A police officer who seizes a conveyance used to transport contraband alcoholic beverages promptly shall notify the Comptroller of the seizure.        (2)    A police officer who seizes any contraband tobacco products or conveyance used to transport contraband tobacco products shall deliver the seized cigarettes or other tobacco products and conveyance to the Comptroller.        (3)    A police officer who seizes any contraband motor fuel shall:            (i)    deliver the seized contraband motor fuel and conveyance to the Comptroller; or            (ii)    if the seized conveyance is operated by a common carrier, regulated by either the Maryland Public Service Commission or the Interstate Commerce Commission, and transports motor fuel for another person, for a fee, direct the operator of the conveyance to take it to a location that the Comptroller designates.    (c)    For a seized conveyance transporting contraband motor fuel that is operated by a common carrier, the Comptroller shall:        (1)    remove the contraband from the conveyance at the location that the Comptroller designates;        (2)    retain the contraband, subject to §§ 13-840 and 13-841 of this subtitle;        (3)    after removing the contraband, release the conveyance to its operator; and        (4)    reimburse the common carrier for all tariff charges applicable to the movement of the conveyance from:            (i)    the place of seizure to the location where the contraband motor fuel was removed; and            (ii)    the place where the contraband motor fuel was removed to the nearer of the common carrier’s home terminal or the place of seizure.
MD. Tax - General Code Ann. §  13-837 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part VI - Seizure of Property|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 to transport alcoholic beverages, cigarettes, or other tobacco products is published.
MD. Tax - General Code Ann. §  13-838 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part VI - Seizure of Property|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 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, 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.
MD. Tax - General Code Ann. §  13-839 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part VI - Seizure of Property|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 tobacco products unless the Comptroller or Comptroller’s designee has satisfactory proof that the person was not in compliance with any provisions of Title 5 or Title 12 of this article at the time of seizure; and        (3)    direct the return of the conveyance if the Comptroller or Comptroller’s designee has satisfactory proof that the owner of the conveyance was not willfully evading any provisions of Title 5 or Title 12 of this article at the time of seizure.    (b)    The Comptroller or Comptroller’s designee shall grant or deny the application for return of seized alcoholic beverages, cigarettes, other tobacco products, or a conveyance in accordance with subsection (a) of this section by mailing the person a notice of final determination.
MD. Tax - General Code Ann. §  13-840 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part VI - Seizure of Property|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 determination of whether the property should be forfeited within 2 working days after the date of the conclusion of the hearing; and        (2)    mail a notice of the final determination on the date on which that determination is made.
MD. Tax - General Code Ann. §  13-841 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part VI - Seizure of Property|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.    (b)    (1)    The Comptroller shall sell contraband tobacco products seized under this title and forfeited to a State institution, a nonprofit charitable institution, a licensed cigarette wholesaler, or a licensed cigarette manufacturer in the manner the Comptroller determines.        (2)    The Comptroller shall sell at public auction a conveyance that is seized under this title in connection with contraband tobacco products and forfeited.    (c)    (1)    If either the Comptroller or, on appeal, a court determines that seized conveyance or motor fuel is not subject to forfeiture:            (i)    the Comptroller is not required to return the motor fuel seized to the owner or other interested person who filed the claim for return of the property, but may, at the option of the Comptroller, pay to the person an amount equal to the value of the motor fuel as determined by the average wholesale value on the date of seizure for the Baltimore Terminal as reported by a nationally recognized oil price reporting service on the date of seizure; and            (ii)    the Comptroller shall return the conveyance to the registered owner and shall have no further liability to the registered owner.        (2)    If a seized conveyance or motor fuel is forfeited, the Comptroller shall:            (i)    1.    use the contraband motor fuel for any public purpose; or                2.    sell the contraband motor fuel to any person; and            (ii)    sell the seized conveyance to any person.    (d)    In the manner required under Title 2 of this article for distributions of revenue, the Comptroller shall distribute the net proceeds from the sale of any conveyance or other property under this section after paying:        (1)    the costs incurred in conjunction with the seizure and disposal of the property;        (2)    the cost of the sale; and        (3)    any bona fide lien against the conveyance.
MD. Tax - General Code Ann. §  13-842 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part VI - Seizure of Property|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.
MD. Tax - General Code Ann. §  13-845 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part VII - Sale of Estate Property|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 interest in property on which inheritance tax is unpaid as is necessary to:        (1)    pay inheritance tax on the property; and        (2)    pay the expenses of the sale.    (b)    A court may not order the sale of an interest in property under subsection (a) of this section after the period provided for the lien on the property under § 13-806 of this subtitle has expired.
MD. Tax - General Code Ann. §  13-902 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 9 - Refunds and Offsets|Part I - Refunds|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.
MD. Tax - General Code Ann. §  13-903 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 9 - Refunds and Offsets|Part I - Refunds|Section 13-903 - Time for Filing Claim

    A claim for refund shall be filed within the time required under § 13-1104 of this title.
MD. Tax - General Code Ann. §  13-904 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 9 - Refunds and Offsets|Part I - Refunds|Section 13-904 - Determination on Claim

    (a)    The tax collector shall:        (1)    investigate each claim for refund; and        (2)    conduct a hearing at the request of the claimant prior to a final determination on the claim.    (b)    The tax collector shall give the claimant notice of:        (1)    the determination of the claim for refund; and        (2)    any delay in paying an allowed claim.