Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
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FAQ: Collections

Can taxes be avoided through bankruptcy proceedings?

State trust fund taxes (sales and use tax and employee withholding tax) are not discharged in bankruptcy. If a bankrupt business does not have enough assets to pay state taxes, the owners and specified corporate officers are personally responsible for the taxes.



 
Links for Collections FAQs
Taxpayer Assistance
Frequently Asked Questions
Tax Compliance and Enforcement FAQs
Collections FAQs
  1 - Does the state impose bad check charges?
  2 - What should I do if I didn't receive a return?
  3 - Do I have to file a return even if I owe no taxes for the period?
  4 - What are the most common errors taxpayers make on returns?
  5 - Are statements of account for audit assessments handled any differently?
  6 - Can payment due me from the state be used to offset my tax liability?
  7 - If I operate as a corporation, can I avoid personal liability for taxes?
  8 - Can taxes be avoided through bankruptcy proceedings?
  9 - Can payment due me from the state be used to offset my tax liability?
  10 - Can taxes be avoided through bankruptcy proceedings?
 
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