<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-826" title_number="13" title_name="Procedure" subtitle_number="8" subtitle_name="Collections">
  <text>The following securities are acceptable:</text>
  <level label="1">
    <text>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;</text>
  </level>
  <level label="2">
    <text>cash in an amount that the tax collector approves;</text>
  </level>
  <level label="3">
    <text>marketable securities that the tax collector approves; or</text>
  </level>
  <level label="4">
    <text>for admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, and tobacco tax, an irrevocable letter of credit:</text>
    <level label="i">
      <text>in an amount that the Comptroller approves; and</text>
    </level>
    <level label="ii">
      <text>with a date certain for coverage during the collection period.</text>
    </level>
  </level>
</section>
