{"data":{"id":"us-md/md.-code-tax-general-11-505","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–505","heading":"","body":"(a) A transferee or auctioneer in a bulk transfer, as defined in § 6-102 of the Commercial Law Article, shall mail to the Comptroller the notice to creditors, as required in §§ 6-107 and 6-108 of the Commercial Law Article, whether or not:\n(1) the transferor lists the Comptroller as a creditor; or\n(2) the transferee or auctioneer knows that the transferor owes any sales and use tax.\n(b) If the Comptroller finds that the transferor owes sales and use tax, the Comptroller shall file a claim for sales and use tax due from the transferor at the address required in the notice to creditors.\n(c) If the Comptroller files a claim under subsection (b) of this section, the transferee or auctioneer shall withhold the amount stated in the claim from distribution to the transferor.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-505","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"56f3e652c7b506583e0f28c79c9cbdbb75ca48d9b77be7f31595899dcfc3452a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-504","next":"us-md/md.-code-tax-general-11-601"},"notice":"GroundRules: Original legal text. Not legal advice."}