§ 26-1807. Payment of taxes

MD Alcoholic B Code § 26-1807 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(a)    Before a license may be renewed, the Board shall verify:

(1)    (i)    through the Comptroller, that the license holder has paid all undisputed taxes payable to the Comptroller; and

(ii)    through the county, that the license holder has paid all undisputed taxes payable to the county; or

(2)    that the license holder has provided for payment of the taxes described in item (1) of this subsection in a manner satisfactory to the governmental unit responsible for the collection.

(b)    If the information provided to the Board states that the license holder owes undisputed taxes and has not provided for payment in a manner satisfactory to the governmental unit responsible for collection, the Board may not renew the license.

(c)    If the license was issued on behalf of a corporation, club, or other entity, the renewal requirements in subsection (a) of this section apply to undisputed taxes payable by each owner or principal of the entity.