§ 13–831
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-831 (2026)
Title 13. Procedure
Subtitle 8. Collections
§ 13–831LinkCopy Citation
(a)
Except for a liability that has accrued or will accrue before the date of release or discharge, a surety is released and discharged from liability on a bond to the State 60 days after the surety submits to the tax collector a written request for release or discharge.
(b)
On receipt of a written request from a surety for release and discharge, the tax collector promptly shall give the person who posted the bond notice that:
(1)
the surety has asked to be released and discharged from liability on the bond; and
(2)
a substitute security must be filed before the date on which the surety is released and discharged under subsection (a) of this section.