Ch. 2

LAWS OF MARYLAND

Also in subsection (a) of this section, the former
phrase "for the tax, interest, penalty, delinquent
fees and costs" is deleted as surplusage.

The Tax - General Article Review Committee notes, for
consideration of the General Assembly, that the law
currently provides for a tax lien for 8 taxes but
makes judicial enforcement available only for 2 taxes.
The General Assembly may wish to extend this section
to allow enforcement of any tax lien by judicial
proceedings.

Defined terms: "Comptroller" § 1-101
"Financial institution franchise tax" § 1-101
"Income tax" § 1-101 "Person" § 1-101
"Property" § 1-101 "Tax collector" § 13-101

13-812. ENFORCEMENT BY WAGE LIEN FOR INCOME TAX.

(A)  "PAYMASTER" DEFINED.

IN THIS SECTION, "PAYMASTER":

(1)  MEANS AN EMPLOYER'S OFFICER, REPRESENTATIVE,
AGENT, OR EMPLOYEE CHARGED WITH THE DUTY OF PAYING WAGES, AS
DEFINED IN § 10-101 OF THIS ARTICLE, TO AN EMPLOYEE NAMED IN A
NOTICE OF LIEN; AND

(2)  IF THE PERSON NAMED IN A NOTICE OF LIEN IS
EMPLOYED BY THE FEDERAL GOVERNMENT OR ITS INSTRUMENTALITY WITH AN
OFFICE IN THE STATE WHERE EMPLOYEE RECORDS ARE KEPT, WHETHER OR
NOT PAYROLL RECORDS ARE KEPT OR THE PAYROLL IS PREPARED AT THAT
OFFICE, INCLUDES THE EMPLOYEE WHO:

(I)  IS DESIGNATED TO KEEP AND MAINTAIN EMPLOYEE
RECORDS IN THAT OFFICE; AND

(II)  IS OR MAY BE DESIGNATED TO RECEIVE AND
DISTRIBUTE PAY CHECKS TO THE EMPLOYEES.

(B)  NOTICE OF LIEN.

THE COMPTROLLER PROMPTLY SHALL GIVE NOTICE OF AN INCOME TAX
WAGE LIEN THAT STATES THE LIEN AMOUNT AND THE NAME OF THE PERSON
AGAINST WHOM THE LIEN IS TAKEN BY:

(1)  CERTIFIED MAIL, RETURN RECEIPT REQUESTED, UNDER
THE POSTMARK OF THE UNITED STATES POSTAL SERVICE, TO THE
EMPLOYER; OR

(2)  PERSONAL SERVICE ON THE EMPLOYER.

(C)  ADEQUACY OF SERVICE.

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