There is a newer version of the Maryland Code
2010 Maryland Code
TAX - GENERAL
TITLE 13 - PROCEDURE
Subtitle 8 - Collections
PART I. General Provisions.
- Section 13-801 - Priority of unpaid taxes.
- Section 13-802 - Failure to give notice of or unlawful transfer in bulk sale.
- Section 13-803 - [Repealed].
- Section 13-804 - Information or assistance for enforcement of tax laws.
PART II. Liens.
- Section 13-805 - Unpaid tax.
- Section 13-806 - Duration of lien.
- Section 13-807 - Filing, indexing, and recording.
- Section 13-808 - Effect as judgment lien.
- Section 13-809 - Priority.
- Section 13-810 - Enforcement by judicial proceeding.
- Section 13-811 - Enforcement by wage lien for income tax.
- Section 13-812 - Notice of tax lien sent to and attachment by financial institution holding subject property.
- Section 13-813 - , 13-814. [Reserved].
PART III. Actions to Collect Tax.
- Section 13-815 - In general.
- Section 13-816 - Initiation of action; compromise of claim.
- Section 13-817 - Attachment.
- Section 13-818 - Judicial proceeding.
- Section 13-819 - , 13-820. [Reserved].
PART IV. Jeopardy Assessments.
PART V. Security for Taxes.
- Section 13-824 - Authorized.
- Section 13-825 - Amount [Subject to amendment effective May 1, 2011].
- Section 13-825 - Amount.
- Section 13-826 - Form.
- Section 13-827 - Notice.
- Section 13-828 - Hearing and determination.
- Section 13-829 - Time for posting security.
- Section 13-830 - Application of security.
- Section 13-831 - Release of surety.
- Section 13-832 - Collection fees.
- Section 13-833 - [Reserved].
PART VI. Seizure of Property.
- Section 13-834 - Definitions.
- Section 13-835 - Seizure.
- Section 13-836 - Notices and delivery of seized property.
- Section 13-837 - Claim for return of contraband.
- Section 13-838 - Lien holder forfeiture procedures for seized alcoholic beverages.
- Section 13-839 - Hearings, and final determination on claims for return of alcoholic beverages, cigarettes, other tobacco products, or conveyances.
- Section 13-840 - Motor fuel.
- Section 13-841 - Disposition of seized property.
- Section 13-842 - Effect of seizure and sale.
- Section 13-843 - , 13-844. [Reserved].
PART VII. Sale of Estate Property.
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