Section 13-831 – Release of Surety
(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 […]
Section 13-905 – Payment
(a) Subject to the additional provisions under this section, a tax collector shall pay any claim for refund that has been allowed by the tax collector unless: (1) the claimant has not paid all other taxes, fees, or charges payable to the State; or (2) the amount of the refund due is less than $1. (b) If a claim […]
Section 13-810 – Enforcement by Judicial Proceeding
(a) If a tax lien is not satisfied or released on or before the 15th day after the notice of the lien is filed, recorded, and indexed under § 13-807 of this subtitle, a qualified attorney who is a regular salaried employee of the Comptroller or, at the request of the tax collector, the Attorney General […]
Section 13-811 – Enforcement by Wage Lien for Income Tax
(a) (1) In this section the following words have the meanings indicated. (2) “Paymaster”: (i) means an employer’s officer, representative, agent, or employee charged with the duty of paying salary, wages, or other compensation for personal services to an employee named in a notice of lien; and (ii) if the person named in a notice of lien is employed by […]
Section 13-812 – Notice of Tax Lien Sent to and Attachment by Financial Institution Holding Subject Property
(a) (1) In this section the following words have the meanings indicated. (2) “Account”, “account holder of interest”, and “financial institution” have the meanings stated in § 13-804 of this subtitle. (3) “Obligor” means a person whose property is subject to a tax lien. (b) (1) (i) The Comptroller may send notice of a tax lien to any financial institution that the […]
Section 13-815 – In General
(a) Within the period allowed in Subtitle 11 of this title, an action to collect tax imposed under this article may be brought in a court of competent jurisdiction. (b) If a person owes State and county or municipal corporation taxes to the same tax collector, an action under this section may combine claims for those taxes.
Section 13-816 – Initiation of Action; Compromise of Claim
(a) If a tax under this article is not paid when due, the Governor, tax collector, or Treasurer shall ask a qualified attorney who is a regular salaried employee of the Comptroller or the Attorney General to bring an action against the person responsible to pay the tax, unless a lien on real property under Part […]
Section 13-817 – Attachment
(a) In an action under § 13-816 of this subtitle, a request for attachment before judgment against any asset of the defendant may be filed in accordance with the Maryland Rules. (b) The plaintiff in the action is not required to file an attachment bond.
Section 13-818 – Judicial Proceeding
(a) If the plaintiff in an action under § 13-816 of this subtitle requests, the action shall be tried as soon as the action is at issue and shall take precedence over all other civil cases. (b) In an action under § 13-816 of this subtitle, a certificate of the tax collector that shows the amount of […]
Section 13-821 – Jeopardy Assessment
(a) Notwithstanding any other provision of this title, if a tax collector finds that the collection of a tax under this article will be jeopardized by the departure, from the State, of the person required to pay the tax, the removal of property from the State, the concealment of the person or the property, or any […]