Maryland Statutes
Subtitle 17 - Transfer of Licenses; Substitution of Names on License
Section 26-1709 - Tax Requirement

(a)    Subject to subsection (b) of this section, if a transfer and issuance of a license is sought, the Board may approve the transfer, but condition the actual issuance of the license to the transferee on verification:
        (1)    of payment of all undisputed taxes payable by the transferor to the Comptroller or the county; or
        (2)    that payment of the taxes described in item (1) of this subsection has been provided for in a manner satisfactory to the governmental unit responsible for collection.
    (b)    If the license of the transferor was issued on behalf of a corporation, club, or other entity, the verification requirements specified in subsection (a) of this section apply to undisputed taxes payable by each owner or principal of the entity.

Structure Maryland Statutes