§ 13–824

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 13-824 (2026)

Title 13. Procedure

Subtitle 8. Collections

To protect tax revenue, a tax collector may, to the extent allowed or required under § 13-825 of this subtitle:

(1)

set an amount to secure payment of the tax, interest, and penalty that is due or may become due; and

(2)

require acceptable security to be posted.