Section 13-842 – Effect of Seizure and Sale
A person who possessed contraband alcoholic beverages, contraband tobacco products, or contraband motor fuel that are seized and sold under this section is not relieved from any penalty under this title.
Section 13-845 – Sale of Estate Property
(a) Except as provided in subsection (b) of this section, if the inheritance tax determined on an interest in property under § 7-209, § 7-210, or § 7-211 of this article is not paid when due, the court that has jurisdiction to administer the estate shall order the personal representative to sell as much of the […]
Section 13-830 – Application of Security
If the tax, interest, and penalty are not paid when due, the tax collector, without notice to the person who posted the security under § 13-829 of this subtitle, may: (1) apply a cash or security deposit to the tax, interest, or penalty; or (2) sell a security at public or private auction and apply the proceeds […]
Section 13-809 – Priority
(a) A tax lien shall be first paid and satisfied from the proceeds of a sale of any property of a person liable for the tax. (b) (1) Notwithstanding subsection (a) of this section, a tax lien is not valid against any purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor until notice of the […]
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.