§ 26-1807. Payment of taxes

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 18. Renewal of Licenses (Refs & Annos)
Effective: July 1, 2016
MD Code, Alcoholic Beverages, § 26-1807
Formerly cited as MD CODE, Art. 2B, § 10-301
§ 26-1807. Payment of taxes
Currentness
In general
(a) Before a license may be renewed, the Board shall verify:
(1)(i) through the Comptroller, that the license holder has paid all undisputed taxes payable to the Comptroller; and
(ii) through the county, that the license holder has paid all undisputed taxes payable to the county; or
(2) that the license holder has provided for payment of the taxes described in item (1) of this subsection in a manner satisfactory to the governmental unit responsible for the collection.
Renewal prohibited if payment verification requirement not met
(b) If the information provided to the Board states that the license holder owes undisputed taxes and has not provided for payment in a manner satisfactory to the governmental unit responsible for collection, the Board may not renew the license.
Payment verification requirements apply to each owner or principal of licensed entity
(c) If the license was issued on behalf of a corporation, club, or other entity, the renewal requirements 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, § 26-1807, MD AL BEV § 26-1807
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