Md. Code, Tax - General § 13-802

in effect

If the transferee or auctioneer 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 transferor owes to the State; and (2) the transferee or auctioneer is personally liable for the sales and use tax, interest and penalties that the transferor owes to the State.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-802&enactments=falseFetched: 10/17/2026