Maryland Code § ABC-26-1503

Section ABC-26-1503
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(a) Subject to subsection (b) of this section, the Board may not issue a
license to an applicant unless the Board is provided verification from the Comptroller
and the county that the applicant has:
(1) paid all undisputed taxes payable to the Comptroller and the
county; or
(2) provided for payment of the taxes described in item (1) of this
subsection in a manner satisfactory to the governmental unit responsible for
collection.
(b) If an application for the issuance of a license is made on behalf of a
corporation, a club, or any other entity, the verification requirements specified in
subsection (a) of this section apply to undisputed taxes payable by each owner or
principal of the entity.

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