# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 8. Collections

#### Section 13-824

To protect tax revenue, a tax collector may, to the extent allowed or required under Sec. 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.

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