Current with changes from the 2024 Legislative Session
Section 13-222 - Payment of taxes, unemployment insurance contributions, reimbursement payments, and interest; sales and use tax licenses(a) For a State procurement contract for $10,000 or more, except as provided in subsection (c) of this section, at the time a bid or proposal for any State procurement contract is submitted, the bidder or offeror shall certify to the procurement officer that: (1) the bidder or offeror has paid all taxes, unemployment insurance contributions, reimbursement payments, and interest not barred by limitations and payable to the Comptroller, the Department of Assessments and Taxation, or the Maryland Department of Labor or has provided for payment in a manner satisfactory to the unit responsible for collection; and(2) if the bidder or offeror is a vendor of tangible personal property, the bidder or offeror possesses a valid sales and use tax license under Title 11, Subtitle 7 of the Tax - General Article.(b) Before a unit awards any procurement contract for $100,000 or more, the unit shall verify through the Office of the Comptroller: (1) that all taxes, unemployment insurance contributions, reimbursement payments, and interest not barred by limitations and payable by the contractor to the Comptroller, the Department of Assessments and Taxation, and the Secretary of Labor are paid or that payment has been provided for in a manner satisfactory to the unit responsible for collection; and(2) if the contractor is a vendor of tangible personal property, that the contractor possesses a valid sales and use tax license under Title 11, Subtitle 7 of the Tax - General Article.(c) The Board may waive the requirements of this section if the Board determines that: (1) the procurement is essential or in the best interests of the State; and(2) there is no other known source for the procurement at a reasonable cost.(d) In any solicitation, a unit shall provide notice of the requirements of this section.