{"data":{"id":"us-md/md.-code-tax-general-13-802","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–802","heading":"","body":"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:\n(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\n(2) the transferee or auctioneer is personally liable for the sales and use tax, interest and penalties that the transferor owes to the State.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-802","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"0eef98f87222fe531c4915276af6f1aabbd35135a51ef17a1c6746c289657915","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-801","next":"us-md/md.-code-tax-general-13-804"},"notice":"GroundRules: Original legal text. Not legal advice."}