Administrative Hearings

An Agents Responsibility in Hearings

I. POLICY

The Field Enforcement Bureau is designated to stop conveyances and seize contraband motor fuel in the State, and conveyances. The Comptroller may designate employees to hold informal hearings relative to various phases of investigations it conducts. Licensees may be requested to appear at an administrative hearing to facilitate an investigation. Owners or persons with an interest in certain seized property or currency are entitled to an administrative hearing to decide on the return of the property.

II. REQUEST FOR ADMINISTRATIVE HEARINGS

  1. The owner or another person with interest in the seized property may file a claim for return of the seized property.
  2. The request must be filed in writing within 30 days of the seizure or of the date the notification of seizure with the Field Enforcement Bureau.
  3. If a person files a claim for return of seized motor fuel or a conveyance, the Comptroller or the Comptroller's designee shall promptly act on the request and hold an informal hearing. All requests for administrative hearings will be forwarded immediately from the Field Enforcement Bureau to the Director of the Appeals Division. The Director of the Appeals Division will designate a hearing officer to conduct the informal hearing.
  4. The Appeals Division shall promptly provide notice of hearing in response to the request in writing. The notice of hearing shall include a date, location, and time for the hearing, and any other necessary instructions to attend the hearing.
  5. The hearing officer will respond to receipt of hearing requests as stated above and the rules set forth in the Tax-General Article 13, Part VI - Seizure of Property.
  6. The hearing officer shall be responsible to conduct the hearing, notify individuals required to testify, or present evidence on behalf of the State, and procure any necessary equipment to conduct the hearing.
  7. When a request for an immediate informal hearing for the return of seized motor fuel or conveyances used in its transportation is received, the hearing officer shall conduct the hearing within five working days of the claim being received.

III. HEARING OFFICER

  1. The Hearings and Appeals Director shall designate an employee to be a hearing officer for informal hearings on claims for return of seized property. The Hearings and Appeals Director shall receive all requests for administrative hearings.
  2. Hearings will be scheduled as soon as practical after the Hearings and Appeals Division receives the request for a hearing unless determined by agreement between the owner, other person of interest, and the Comptroller’s office or a request for an immediate administrative informal hearing for the return of seized motor fuel is received.
  3. The hearing officer shall hear all evidence presented at the hearing and render a notice of final determination of penalty in certain cases of violation of the law or whether seized property or currency should be returned or forfeited to the State.
  4. The Hearing officer must issue a notice of final determination regarding whether the property should be forfeited within two working days after the date of the conclusion of the hearing; and mail a notice of the final determination on the date on which that determination is made. Any decision rendered in favor of the defendant, shall be satisfied via reimbursement.
  5. The hearing officer shall render a decision of final determination of whether the motor fuel and/or conveyance should be returned or forfeited to the State within two working days after the date of conclusion of the hearing and must mail the notice of final determination on the same day on which that determination is made.

IV. CANCELLATION

None.