Sec. 03.05.02.02. Examination of Records and Notice of Assessment

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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 administrator as required under Commercial Law Article, Title 17, Annotated Code of Maryland, the Administrator shall issue a Notice of Assessment for Unclaimed Property.

C. The Notice of Assessment for Unclaimed Property shall be dated and mailed to the person against whom the assessment is made.

D. A Notice of Assessment for Unclaimed Property is considered a decision of the administrator.

                    
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