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2020 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 8 - Collections
Part V - Security for Taxes
Section 13-824 - Authorized
Universal Citation:
MD. Tax - General Code Ann. § 13-824 (2020)
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To protect tax revenue, a tax collector may, to the extent allowed or required under § 13-825 of this subtitle:
(1) set an amount to secure payment of the tax, interest, and penalty that is due or may become due; and
(2) require acceptable security to be posted.
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