Ch. 2                                    LAWS OF MARYLAND

WITHOUT NOTICE TO THE HOTEL THAT FILES SECURITY UNDER
SUBSECTION (C)(2) OF (3) OF THIS SECTION, THE COUNTY AT ANY TIME
MAY:

(1)  APPLY THE CASH TO THE HOTEL RENTAL TAX DUE; OR

(2)  SELL THE SECURITY AND APPLY THE PROCEEDS OF THE
SALE TO THE HOTEL RENTAL TAX DUE.

REVISOR'S NOTE: This section is derived without substantive
change from former Art. 81, §§ 411F(k), 411G(k), and
411H(k).

In subsections (a)(1), (c), (d), (e)(2), and (f) of
this section, the defined term "hotel" is substituted
for the former references a "person collecting the
tax", "the person", and the "depositor of the
securities", to clarify that the hotel, rather than
its employees, is responsible for security required
under this section.

In subsection (c) of this section, the former
references to cash or securities being "kept in the
custody of the board" is deleted as surplusage.

Defined terms: "Authorized county" § 9-301
"Hotel" § 9-301 "Hotel rental tax" § 9-301

SUBTITLE 7. TAX PROCEDURES.

PART I. DEFINITIONS; GENERAL PROVISIONS.

9-701. PRIORITY OF UNPAID TAXES.

(A)  IN GENERAL.

UNPAID TAX, INTEREST, AND PENALTIES SHALL BE FIRST PAID AND
SATISFIED FROM THE PROCEEDS OF A SALE OF ANY PROPERTY OF A PERSON
LIABLE FOR THE TAX.

(B)  SUBORDINATE TO CERTAIN CLAIMS.

NOTWITHSTANDING SUBSECTION (A) OF THIS SECTION, A CLAIM OF A
TAX COLLECTOR FOR UNPAID TAX, INTEREST, AND PENALTIES SHALL BE
SUBORDINATE:

(1)  TO THE CLAIM OF ANY PURCHASER, HOLDER OF A
SECURITY INTEREST, OR MECHANICS' LIENOR, AS THOSE TERMS ARE
DEFINED IN § 6323(H) OF THE INTERNAL REVENUE CODE, OR TO THE
CLAIM OF A JUDGMENT CREDITOR WHOSE LIEN ATTACHED BEFORE THE CLAIM
FOR UNPAID TAX, INTEREST, AND PENALTIES; AND

(2)  TO ANY CLAIM DESCRIBED IN § 6323(B), (C), OR (D)
OF THE INTERNAL REVENUE CODE.

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