# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 8. Collections

#### Section 13-802

If the transferee or auctioneer in a bulk transfer fails to file the notice required in Sec. 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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)