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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 13-802

§ 13-802

Official textmgaleg.maryland.gov

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 lien for any sales and use tax that the transferor owes to the State; and

# (2)

the transferee or auctioneer is personally liable for the sales and use tax, interest and penalties that the transferor owes to the State.

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In this article (40 sections)
  1. gtg-13-606 · § 13-606
  2. gtg-13-701 · § 13-701
  3. gtg-13-702 · § 13-702
  4. gtg-13-703 · § 13-703
  5. gtg-13-704 · § 13-704
  6. gtg-13-705 · § 13-705
  7. gtg-13-706.1 · § 13-706.1
  8. gtg-13-706 · § 13-706
  9. gtg-13-707 · § 13-707
  10. gtg-13-708 · § 13-708
  11. gtg-13-709 · § 13-709
  12. gtg-13-710 · § 13-710
  13. gtg-13-711 · § 13-711
  14. gtg-13-712 · § 13-712
  15. gtg-13-713 · § 13-713
  16. gtg-13-714 · § 13-714
  17. gtg-13-715 · § 13-715
  18. gtg-13-716 · § 13-716
  19. gtg-13-717 · § 13-717
  20. gtg-13-801 · § 13-801
  21. gtg-13-802 · § 13-802
  22. gtg-13-804 · § 13-804
  23. gtg-13-805 · § 13-805
  24. gtg-13-806 · § 13-806
  25. gtg-13-807 · § 13-807
  26. gtg-13-808 · § 13-808
  27. gtg-13-809 · § 13-809
  28. gtg-13-810 · § 13-810
  29. gtg-13-811 · § 13-811
  30. gtg-13-812 · § 13-812
  31. gtg-13-815 · § 13-815
  32. gtg-13-816 · § 13-816
  33. gtg-13-817 · § 13-817
  34. gtg-13-818 · § 13-818
  35. gtg-13-821 · § 13-821
  36. gtg-13-824 · § 13-824
  37. gtg-13-825 · § 13-825
  38. gtg-13-826 · § 13-826
  39. gtg-13-827 · § 13-827
  40. gtg-13-828 · § 13-828
Full table of contents →