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Maryland Code, Tax-General § 13-831

Current as of January 01, 2025 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 13-831 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-13-831/

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