§ 11-505. Bulk transfer requirements
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 11-505
§ 11-505. Bulk transfer requirements
(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:
(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.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 282.
Formerly Art. 81, §§ 353, 354, 355.
MD Code, Tax - General, § 11-505, MD TAX GENERAL § 11-505
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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