# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 8. Collections

#### Section 13-829

(a) Except as provided in subsection (b) of this section, a person shall post the security required under Sec. 13-825 of this subtitle within 5 days after the date on which the notice is mailed under Sec. 13-827 of this subtitle.

(b) If a hearing is held under Sec. 13-828 of this subtitle, a person shall post the security within 15 days after the date on which the notice of the tax collector's final determination is mailed.

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