2020 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 8 - Collections
Part I - General Provisions
Section 13-802 - Failure to Give Notice of or Unlawful Transfer in Bulk Sale

    If the transferee or auctioneer in a bulk transfer fails to file the notice required in § 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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