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 […]
Section 13-824 – Authorized
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.
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 […]
Section 13-801 – Priority of Unpaid Taxes
(a) Unpaid tax, interest, and penalties shall be first paid and satisfied from the proceeds of a sale of any property of a person liable for the tax. (b) Notwithstanding subsection (a) of this section, a claim of a tax collector for unpaid tax, interest, and penalties shall be subordinate: (1) to the claim of any purchaser, holder […]