§ 26-1709. Tax requirement

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 17. Transfer of Licenses; Substitution of Names on License (Refs & Annos)
Effective: July 1, 2016
MD Code, Alcoholic Beverages, § 26-1709
Formerly cited as MD CODE, Art. 2B, § 10-202
§ 26-1709. Tax requirement
Currentness
Transfer conditioned on payment of taxes
(a) Subject to subsection (b) of this section, if a transfer and issuance of a license is sought, the Board may approve the transfer, but condition the actual issuance of the license to the transferee on verification:
(1) of payment of all undisputed taxes payable by the transferor to the Comptroller or the county; or
(2) that payment of the taxes described in item (1) of this subsection has been provided for in a manner satisfactory to the governmental unit responsible for collection.
License issued on behalf of entity
(b) If the license of the transferor was issued on behalf of a corporation, club, or 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, § 26-1709, MD AL BEV § 26-1709
Current through legislation effective through April 25, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document