Maryland Statutes
Title 13 - Procedure
Subtitle 8 - Collections

Part I - General Provisions

Section 13-801 - Priority of Unpaid Taxes - (a) Unpaid tax, interest, and penalties shall be first paid...

Section 13-802 - Failure to Give Notice of or Unlawful Transfer in Bulk Sale - If the transferee or auctioneer in a bulk transfer fails...

Section 13-804 - Information or Assistance for Enforcement of Tax Laws - (a) (1) In this section the following words have the...

Part II - Liens

Section 13-805 - Unpaid Tax - (a) Unpaid tax, interest, and penalties constitute a lien, in...

Section 13-806 - Duration of Lien - (a) Unless another date is specified by law and except...

Section 13-807 - Filing, Indexing, and Recording - (a) A tax collector may file a notice of tax...

Section 13-808 - Effect as Judgment Lien - From the date on which a tax lien is filed...

Section 13-809 - Priority - (a) A tax lien shall be first paid and satisfied...

Section 13-810 - Enforcement by Judicial Proceeding - (a) If a tax lien is not satisfied or released...

Section 13-811 - Enforcement by Wage Lien for Income Tax - (a) (1) In this section the following words have the...

Section 13-812 - Notice of Tax Lien Sent to and Attachment by Financial Institution Holding Subject Property - (a) (1) In this section the following words have the...

Part III - Actions to Collect Tax

Section 13-815 - In General - (a) Within the period allowed in Subtitle 11 of this...

Section 13-816 - Initiation of Action; Compromise of Claim - (a) If a tax under this article is not paid...

Section 13-817 - Attachment - (a) In an action under § 13-816 of this subtitle,...

Section 13-818 - Judicial Proceeding - (a) If the plaintiff in an action under § 13-816...

Part IV - Jeopardy Assessments

Section 13-821 - Jeopardy Assessment - (a) Notwithstanding any other provision of this title, if a...

Part V - Security for Taxes

Section 13-824 - Authorized - To protect tax revenue, a tax collector may, to the...

Section 13-825 - Amount - (a) The Comptroller may require a person whose gross receipts...

Section 13-826 - Form - The following securities are acceptable: (1) a bond issued by...

Section 13-827 - Notice - When a tax collector requires a person to post security...

Section 13-828 - Hearing and Determination - (a) If, within 5 days after the date on which...

Section 13-829 - Time for Posting Security - (a) Except as provided in subsection (b) of this section,...

Section 13-830 - Application of Security - If the tax, interest, and penalty are not paid when...

Section 13-831 - Release of Surety - (a) Except for a liability that has accrued or will...

Section 13-832 - Collection Fees - (a) Subject to the limitation in subsection (b) of this...

Part VI - Seizure of Property

Section 13-834 - Definitions - (a) In this Part VI of this subtitle the following...

Section 13-835 - Seizure - (a) The Comptroller or a peace officer of the State...

Section 13-836 - Notices and Delivery of Seized Property - (a) (1) If contraband alcoholic beverages or contraband tobacco products...

Section 13-837 - Claim for Return of Contraband - The owner or another person with an interest in seized...

Section 13-838 - Lien Holder Forfeiture Procedures for Seized Alcoholic Beverages - (a) A person forfeits any interest, right, or title to...

Section 13-839 - Hearings, and Final Determination on Claims for Return of Alcoholic Beverages, Cigarettes, Other Tobacco Products, or Conveyances - (a) If a person files a claim for return of...

Section 13-840 - Motor Fuel - (a) If a person files with the Comptroller a claim...

Section 13-841 - Disposition of Seized Property - (a) (1) Contraband alcoholic beverages that are seized under this...

Section 13-842 - Effect of Seizure and Sale - A person who possessed contraband alcoholic beverages, contraband tobacco products,...

Part VII - Sale of Estate Property

Section 13-845 - Sale of Estate Property - (a) Except as provided in subsection (b) of this section,...