If, in good faith and with reasonable grounds, the Comptroller or a peace officer of the State seizes contraband property or a conveyance used to transport contraband property under § 13-835 of this article, the Comptroller or peace officer shall have the immunity from liability described under § 5-523 of the Courts and Judicial Proceedings Article.
Structure Maryland Statutes
Title 2 - Administration by Comptroller
Section 2-102 - Administration Generally
Section 2-105 - Licenses; Evidence of Tax Payment
Section 2-106 - Tax Tables and Schedules
Section 2-107 - Police Authority; Law Enforcement Officers and Prosecutors; Other Units
Section 2-108 - Limitation on Liability for Seizure of Contraband Property or Conveyance
Section 2-109 - Duty to Collect, Account For, and Distribute Tax Revenue
Section 2-111 - Extension of Certain Filing Periods for Individuals Serving in Combat Zones
Section 2-112 - Income Tax Checkoff for Maryland Cancer Fund Contribution
Section 2-113.1 - Income Tax Checkoff for Fair Campaign Financing Fund Contribution
Section 2-114 - Permitted Monitoring and Recording of Telephone Calls
Section 2-115 - Indication of Uninsured Status on Tax Returns