COMAR 03.01.02.06 — § 6 Payment of Delinquent Taxes by Immediately Available Funds.

.06 Payment of Delinquent Taxes by Immediately Available Funds.
The Comptroller may require a taxpayer having a delinquent unpaid tax liability to remit the unpaid taxes by immediately available funds regardless of the amount of the delinquent unpaid tax for:
A.
Income tax withheld by an employer;
B.
Corporation income tax; or
C.
Sales and use tax.