Md. Code, Tax-Gen. § 2-108
Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
If, in good faith and with reasonable grounds, the Comptroller, the Executive Director, 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, the Executive Director, or peace officer shall have the immunity from liability described under § 5-523 of the Courts and Judicial Proceedings Article.
Md. Code, TG § 2-108