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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 11-505

§ 11-505

Official textmgaleg.maryland.gov

# (a)

A transferee or auctioneer in a bulk transfer, as defined in § 6-102 of the Commercial Law Article, shall mail to the Comptroller the notice to creditors, as required in §§ 6-107 and 6-108 of the Commercial Law Article, whether or not:

# (1)

the transferor lists the Comptroller as a creditor; or

# (2)

the transferee or auctioneer knows that the transferor owes any sales and use tax.

# (b)

If the Comptroller finds that the transferor owes sales and use tax, the Comptroller shall file a claim for sales and use tax due from the transferor at the address required in the notice to creditors.

# (c)

If the Comptroller files a claim under subsection (b) of this section, the transferee or auctioneer shall withhold the amount stated in the claim from distribution to the transferor.

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In this article (40 sections)
  1. gtg-11-302 · § 11-302
  2. gtg-11-303 · § 11-303
  3. gtg-11-401 · § 11-401
  4. gtg-11-402 · § 11-402
  5. gtg-11-403.1 · § 11-403.1
  6. gtg-11-403 · § 11-403
  7. gtg-11-404 · § 11-404
  8. gtg-11-405 · § 11-405
  9. gtg-11-406 · § 11-406
  10. gtg-11-407 · § 11-407
  11. gtg-11-408 · § 11-408
  12. gtg-11-409 · § 11-409
  13. gtg-11-410 · § 11-410
  14. gtg-11-411 · § 11-411
  15. gtg-11-501 · § 11-501
  16. gtg-11-502.1 · § 11-502.1
  17. gtg-11-502.2 · § 11-502.2
  18. gtg-11-502 · § 11-502
  19. gtg-11-503 · § 11-503
  20. gtg-11-504 · § 11-504
  21. gtg-11-505 · § 11-505
  22. gtg-11-601 · § 11-601
  23. gtg-11-701 · § 11-701
  24. gtg-11-702 · § 11-702
  25. gtg-11-703 · § 11-703
  26. gtg-11-704 · § 11-704
  27. gtg-11-705 · § 11-705
  28. gtg-11-706 · § 11-706
  29. gtg-11-707 · § 11-707
  30. gtg-11-708 · § 11-708
  31. gtg-11-709 · § 11-709
  32. gtg-11-710 · § 11-710
  33. gtg-11-711 · § 11-711
  34. gtg-11-712 · § 11-712
  35. gtg-12-101 · § 12-101
  36. gtg-12-102 · § 12-102
  37. gtg-12-103 · § 12-103
  38. gtg-12-104 · § 12-104
  39. gtg-12-105 · § 12-105
  40. gtg-12-201 · § 12-201
Full table of contents →