Maryland Statutes
§ 11-505
(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 distributi
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Nearby Sections
15
§ 11-101
§ 11-101§ 11-102
§ 11-102§ 11-103
§ 11-103§ 11-104
§ 11-104§ 11-105
§ 11-105§ 11-106
§ 11-106§ 11-108
§ 11-108§ 11-109
§ 11-109§ 11-1A-01
§ 11-1A-01§ 11-1A-02
§ 11-1A-02§ 11-1A-03
§ 11-1A-03§ 11-1A-04
§ 11-1A-04§ 11-1A-05
§ 11-1A-05§ 11-1A-06
§ 11-1A-06§ 11-201
§ 11-201