# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 01 — Office of the Comptroller

### Chapter 02 — Tax Payments — Immediately Available Funds

#### Regulation .06 Payment of Delinquent Taxes by Immediately Available Funds.

*COMAR 03.01.02.06*

The Comptroller may require a taxpayer having a delinquent unpaid tax liability to remit the unpaid taxes by immediately available funds regardless of the amount of the delinquent unpaid tax for:

A. Income tax withheld by an employer;

B. Corporation income tax; or

C. Sales and use tax.