Maryland Code § LE-8-633

Section LE-8-633
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(a) A person who acquires the business, organization, trade, or a substantial
part of the assets of an employing unit shall notify the Secretary in writing by
certified mail, return receipt requested, at least 10 days before the acquisition.
(b) If a person fails to give the notice required under subsection (a) of this
section and if at the time of acquisition any contribution, reimbursement payment,
or interest is due and unpaid by the previous employing unit:
(1) the acquisition shall be void as to the Secretary; and
(2) the Secretary may proceed against the person for collection in the
manner provided in this Part IV of this subtitle.

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