§ 26-1503. Tax payments

West's Annotated Code of MarylandAlcoholic Beverages and CannabisEffective: July 1, 2016

West's Annotated Code of Maryland
Alcoholic Beverages and Cannabis (Refs & Annos)
Division II. Provisions Affecting Individual Jurisdictions [Titles 9-33] (Refs & Annos)
Title 26. Prince George's County (Refs & Annos)
Subtitle 15. Issuance or Denial of Licenses (Refs & Annos)
Effective: July 1, 2016
MD Code, Alcoholic Beverages, § 26-1503
Formerly cited as MD CODE, Art. 2B, § 10-202
§ 26-1503. Tax payments
Currentness
Payment of taxes required before issuance of license
(a) Subject to subsection (b) of this section, the Board may not issue a license to an applicant unless the Board is provided verification from the Comptroller and the county that the applicant has:
(1) paid all undisputed taxes payable to the Comptroller and the county; or
(2) provided for payment of the taxes described in item (1) of this subsection in a manner satisfactory to the governmental unit responsible for collection.
License application on behalf of entity
(b) If an application for the issuance of a license is made on behalf of a corporation, a club, or any other entity, the verification requirements specified in subsection (a) of this section apply to undisputed taxes payable by each owner or principal of the entity.

Credits

Added by Acts 2016, c. 41, § 2, eff. July 1, 2016.
MD Code, Alcoholic Beverages, § 26-1503, MD AL BEV § 26-1503
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document