Maryland Code § ABC-18-1803

Section ABC-18-1803
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The Board may not renew a license unless the license holder presents to the
Board certification from the Treasurer of the county showing:
(1) the value of the inventory and personal property, as certified to
the county by the State Department of Assessments and Taxation, of the underlying
business for the previous calendar year; and
(2) that there are no unpaid taxes due from the applicant to:
(i) the county, a municipality, or a town where the licensed
premises is located; and
(ii) the county or the State on the inventory and personal
property of the underlying business.

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