Unannotated Code of Maryland (Last Updated: May 16, 2014) |
TAX - GENERAL |
TITLE 13. PROCEDURE |
SUBTITLE 8. COLLECTIONS |
PART I. GENERAL PROVISIONS |
§ 13-801. Priority of unpaid taxes |
§ 13-802. Failure to give notice of or unlawful transfer in bulk sale |
§ 13-803. Withholding portion of contract price of nonresident contractors pending verification of payment of taxes |
§ 13-804. Information or assistance for enforcement of tax laws. |
PART II. LIENS |
§ 13-805. Unpaid tax |
§ 13-806. Duration of lien |
§ 13-807. Filing, indexing, and recording |
§ 13-808. Effect as judgment lien |
§ 13-809. Priority |
§ 13-810. Enforcement by judicial proceeding |
§ 13-811. Enforcement by wage lien for income tax |
§ 13-812. Notice of tax lien sent to and attachment by financial institution holding subject property |
§ 13-813, 13-814. |
PART III. ACTIONS TO COLLECT TAX |
§ 13-815. In general |
§ 13-816. Initiation of action; compromise of claim |
§ 13-817. Attachment |
§ 13-818. Judicial proceeding |
§ 13-819, 13-820. |
PART IV. JEOPARDY ASSESSMENTS |
§ 13-821. Jeopardy assessment |
§ 13-822, 13-823. |
PART V. SECURITY FOR TAXES |
§ 13-824. Authorized |
§ 13-825. Amount |
§ 13-826. Form |
§ 13-827. Notice |
§ 13-828. Hearing and determination |
§ 13-829. Time for posting security |
§ 13-830. Application of security |
§ 13-831. Release of surety |
§ 13-832. Collection fees |
§ 13-833. |
PART VI. SEIZURE OF PROPERTY |
§ 13-834. Definitions |
§ 13-835. Seizure |
§ 13-836. Notices and delivery of seized property |
§ 13-837. Claim for return of contraband |
§ 13-838. Lien holder forfeiture procedures for seized alcoholic beverages |
§ 13-839. Hearings, and final determination on claims for return of alcoholic beverages, cigarettes, other tobacco products, or conveyances |
§ 13-840. Motor fuel |
§ 13-841. Disposition of seized property |
§ 13-842. Effect of seizure and sale |
§ 13-843, 13-844. |
PART VII. SALE OF ESTATE PROPERTY |
§ 13-845. Sale of estate property |