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 13-831 – 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 13-832 – Collection Fees
(a) Subject to the limitation in subsection (b) of this section, if a tax under this article is referred for collection to an independent agency with which the Comptroller has contracted for the collection of taxes, in addition to interest and penalties required to be assessed under this subtitle the Comptroller shall assess a collection fee […]
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 13-825 – Amount
(a) The Comptroller may require a person whose gross receipts are subject to admissions and amusement tax and whose business is not a permanent operation in the State to post security for the tax in the amount that the Comptroller determines. (b) The Comptroller shall require: (1) a manufacturer, wholesaler, or nonresident winery permit holder who sells or […]
Section 13-826 – Form
The following securities are acceptable: (1) a bond issued by a surety company that is authorized to do business in the State and is approved by the State Insurance Commissioner as to solvency and responsibility; (2) cash in an amount that the tax collector approves; (3) marketable securities that the tax collector approves; or (4) for admissions and amusement […]
Section 13-827 – Notice
When a tax collector requires a person to post security under § 13-825 of this subtitle, the tax collector shall mail the person a notice of the requirement and the amount required to be posted.
Section 13-828 – Hearing and Determination
(a) If, within 5 days after the date on which the notice to post security is mailed to a person, the person submits to the tax collector a written request for a hearing, the tax collector shall: (1) hold the hearing; and (2) at the hearing, make a final determination of the necessity for, propriety of, and amount […]
Section 13-829 – Time for Posting Security
(a) Except as provided in subsection (b) of this section, a person shall post the security required under § 13-825 of this subtitle within 5 days after the date on which the notice is mailed under § 13-827 of this subtitle. (b) If a hearing is held under § 13-828 of this subtitle, a person shall post […]