# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 8. Collections

#### Section 13-826

The following securities are acceptable:

(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;

(2) cash in an amount that the tax collector approves;

(3) marketable securities that the tax collector approves; or

(4) for admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, and tobacco tax, an irrevocable letter of credit:

  (i) in an amount that the Comptroller approves; and

  (ii) with a date certain for coverage during the collection period.

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