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03.05.02.00.htm 03.05.02.00. Title 03 COMPTROLLER OF THE TREASURY Subtitle 05 MISCELLANEOUS REVENUE Chapter 02 Abandoned Property Regulations―Notice of Assessment for Unclaimed Property Authority: Commercial Law Article, §17-103, Annotated Code of Maryland
03.05.02.01.htm 03.05.02.01. 01 Definitions.. A. In this chapter, the following terms have the meanings indicated.. B. Terms Defined.. 1) "Administrator" means the State Comptroller.. 2) "State Comptroller" unless expressly provided otherwise, includes:. a) An employee of the Comptroller acting within the scope of employment; and. b) An agent or representative of the Comptroller acting within the scope of the Comptroller's authority.
03.05.02.02.htm 03.05.02.02. 02 Examination of Records and Notice of Assessment.. A. During normal business hours, the Administrator may examine the records of a person if there is reason to believe that the person failed to report property that should have been reported under Commercial Law Article, Title 17, Annotated Code of Maryland.B. If the Administrator, after conducting an examination of the records of a person, determines that the person has failed to pay or deliver abandoned property to the administ
03.05.02.03.htm 03.05.02.03. 03 Review of a Notice of Assessment for Unclaimed Property.. A. Upon receipt of a Notice of Assessment for Unclaimed Property, the person shall promptly:. 1) Pay or deliver to the Administrator the abandoned property;. 2) File a written Request for Revision; or. 3) Commence an action in the circuit court.. B. Requests for Revision of Assessment.. 1) A person may make a request to revise a Notice of Assessment for Unclaimed Property by submitting a written Request for Re
03.05.02.04.htm 03.05.02.04. 04 Enforcement by the Administrator.. The Administrator may bring any action allowed by law, including but not limited to an enforcement action in the circuit court, to enforce the Notice of Assessment for Unclaimed Property or the Notice of Final Determination, or both.
03.05.02.9999.htm 03.05.02.9999. Administrative History Effective date: September 3, 2001 (28:17 Md. R. 1554).
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