Terms Used In Maryland Code, TAX - GENERAL 13-830

  • Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
If the tax, interest, and penalty are not paid when due, the tax collector, without notice to the person who posted the security under § 13-829 of this subtitle, may:

(1) apply a cash or security deposit to the tax, interest, or penalty; or

(2) sell a security at public or private auction and apply the proceeds of the sale to the tax, interest, or penalty.

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