WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(II) KNOWS THAT THE VENDOR, TRANSFEROR, OR
ASSIGNOR OWES ANY SALES AND USE TAX.

(D)  NOTICE OF CLAIM.

IF THE COMPTROLLER FINDS THAT A VENDOR, TRANSFEROR, OR
ASSIGNOR OWES SALES AND USE TAX, THE COMPTROLLER SHALL GIVE THE
BUYER NOTICE OF CLAIM FOR SALES AND USE TAX DUE FROM THE VENDOR,
TRANSFEROR, OR ASSIGNOR.

(E)  TRANSFER PROHIBITED.

IF THE COMPTROLLER GIVES A BUYER NOTICE OF CLAIM FOR SALES
AND USE TAX UNDER SUBSECTION (D) OF THIS SECTION, THE BUYER MAY
NOT TRANSFER THE AMOUNT STATED IN THE CLAIM TO THE VENDOR,
TRANSFEROR, OR ASSIGNOR IN A BULK SALE.

REVISOR'S NOTE: Subsections (a), (b), and (c) of this

section are new language derived without substantive

change from former Art. 81, §§ 353, 354, and the
second sentence of § 355.

Subsection (d) of this section is new language added
to state expressly that which was only implied in the
former law -- i.e., that the Comptroller shall notify
the buyer of claim for sales and use tax due to the
State from the vendor in a bulk sale.

As to bulk transfer generally, see Title 6 of the
Commercial Law Article of the Code.

The Tax - General Article Review Committee notes, for
the consideration of the General Assembly, that it may
wish to conform this section to 'the provisions
governing bulk sales generally, in Title 6 of the
Commercial Law Article.

Defined terms: "Buyer" § 11-101
"Comptroller" § 1-101 "Sale" § 11-101
"Sales and use tax" § 1-101
"Tangible personal property" § 11-101
"Vendor" § 11-101

SUBTITLE 6. TAX PAYMENT.

11-601. REQUIRED.

(A) BUYER.

A BUYER WHO FAILS TO PAY THE SALES AND USE TAX TO THE VENDOR
FOR ANY PURCHASE OR USE SUBJECT TO THE TAX AS REQUIRED IN §
11-403 OF THIS TITLE OR WHO IS REQUIRED BY REGULATION TO FILE A
RETURN FOR A PURCHASE OR USE SUBJECT TO THE TAX SHALL PAY THE
SALES AND USE TAX ON THAT PURCHASE OR USE WITH THE RETURN THAT

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