{"data":{"id":"us-md/md.-code-tax-general-13-826","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–826","heading":"","body":"The following securities are acceptable:\n(1) a bond issued by a surety company that is authorized to do business in the State and is approved by the State Insurance Commissioner as to solvency and responsibility;\n(2) cash in an amount that the tax collector approves;\n(3) marketable securities that the tax collector approves; or\n(4) for admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, and tobacco tax, an irrevocable letter of credit:\n(i) in an amount that the Comptroller approves; and\n(ii) with a date certain for coverage during the collection period.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-826","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"4148372d4d6defb41d1390c612c4f87a1fd8d629dca624a0d4279422769a263e","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-825","next":"us-md/md.-code-tax-general-13-827"},"notice":"GroundRules: Original legal text. Not legal advice."}