2020 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 8 - Collections
Part V - Security for Taxes
Section 13-831 - Release of Surety

Universal Citation:
MD. Tax - General Code Ann. § 13-831 (2020)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

    (a)    Except for a liability that has accrued or will accrue before the date of release or discharge, a surety is released and discharged from liability on a bond to the State 60 days after the surety submits to the tax collector a written request for release or discharge.

    (b)    On receipt of a written request from a surety for release and discharge, the tax collector promptly shall give the person who posted the bond notice that:

        (1)    the surety has asked to be released and discharged from liability on the bond; and

        (2)    a substitute security must be filed before the date on which the surety is released and discharged under subsection (a) of this section.

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