Ch. 2                                    LAWS OF MARYLAND

Subsection (d) of this section is new language derived
without substantive change from former Art. 81, § 68.

In subsection (d) of this section, the defined term
"tax collector" is substituted for the former
references to the "Comptroller".

As to priority for payments by personal
representatives, see ET § 8-105.

Defined terms: "Internal Revenue Code" § 1-101
"Person" § 1-101 "Property" § 1-101
"Tax collector" § 13-101

13-802. FAILURE TO GIVE NOTICE OF OR UNLAWFUL TRANSFER IN BULK
SALE.

IF THE BUYER, TRANSFEREE, OR ASSIGNEE IN A BULK TRANSFER
FAILS TO FILE THE NOTICE REQUIRED IN § 11-505 OF THIS ARTICLE OR
TO RETAIN CONSIDERATION IN AN AMOUNT EQUAL TO THE CLAIM OF THE
COMPTROLLER FOR UNPAID SALES AND USE TAX:

(1)  ANY CONSIDERATION IN THE BULK TRANSFER IS SUBJECT
TO A FIRST PRIORITY RIGHT AND LIEN FOR ANY SALES AND USE TAX THAT
THE SELLER, TRANSFEROR, OR ASSIGNOR OWES TO THE STATE; AND

(2)  THE BUYER, TRANSFEREE, OR ASSIGNEE IS PERSONALLY
LIABLE FOR THE SALES AND USE TAX, INTEREST AND PENALTIES THAT THE
SELLER, TRANSFEROR, OR ASSIGNOR OWES TO THE STATE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 356
and the first sentence of § 355.

In the introductory language of this section, the word
"consideration" is substituted for the former words
"any sums of money, property or choses in action", for
clarity.

Defined terms: "Comptroller" § 1-101
"Sales and use tax" § 1-101

13-803. RESERVED.

13-804. RESERVED.

PART II. LIENS.

13-805. UNPAID TAX.

(A) IN GENERAL.

(1) UNPAID TAX, INTEREST, AND PENALTIES CONSTITUTE A
LIEN, IN FAVOR OF THE STATE, EXTENDING TO ALL PROPERTY AND RIGHTS
TO PROPERTY BELONGING TO:

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