{"data":{"id":"us-md/md.-code-tax-general-11-711","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–711","heading":"","body":"(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.\n(b) The Comptroller shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.\n(c) The Comptroller may administer oaths in connection with any proceeding under this section.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-711","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"4fea3073450579e4de0d74d416fc7f2fd9c36999552734e95a84d38aeb3b480d","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-710","next":"us-md/md.-code-tax-general-11-712"},"notice":"GroundRules: Original legal text. Not legal advice."}