{"data":{"id":"us-md/md.-code-tax-general-9-329","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 9–329","heading":"","body":"(a) Except as otherwise provided in § 10-226 of the State Government Article, before the Comptroller takes any action under § 9-328 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) (1) The Comptroller shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.\n(2) The notice shall be sent so that the applicant has at least 5 days’ notice before the hearing.\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=9-329","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"8d43083b5ea369568f301b64c2c9c7c93aaf0fe9089b41e798c34451cead6e8c","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-9-328","next":"us-md/md.-code-tax-general-9-330"},"notice":"GroundRules: Original legal text. Not legal advice."}