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2017 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 8 - Collections
Part I - General Provisions
§ 13-802. Failure to give notice of or unlawful transfer in bulk sale
Universal Citation: MD Tax-Gen Code § 13-802 (2017)
- If the transferee or auctioneer in a bulk transfer fails to file the notice required in ยง 11-505 of this article or to retain consideration in an amount equal to the claim of the Comptroller for unpaid sales and use tax:
- (1) any consideration in the bulk transfer is subject to a first priority right and lien for any sales and use tax that the transferor owes to the State; and
- (2) the transferee or auctioneer is personally liable for the sales and use tax, interest and penalties that the transferor owes to the State.
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