Md. Code, Labor and Employment § 8-634

(a) If the assets of an employing unit are distributed under an order of any court under the laws of the State, including an adjudicated insolvency, assignment for the benefit of creditors, composition, or receivership, a contribution or reimbursement payment that is or will become due shall be paid in full prior to all other claims except taxes with which the assets shall be shared pro rata.

(b) If an employer dies, an unpaid contribution or reimbursement payment shall be allowable against the estate of the employer as a preferred debt in accordance with § 13-801 of the Tax - General Article.

(c) If an employing unit under the federal Bankruptcy Act is adjudicated bankrupt, has debts adjusted by composition, or has an extension proposal judicially confirmed, a contribution or payment in lieu of contributions that is or will become due shall be entitled to priority as a tax as provided under § 64(a) of that Act.

(d) (1) A court may not allow or approve a final act or report of an assignee, auditor, personal representative, receiver, or trustee or other fiduciary or officer engaged in administering the assets of an employing unit and acting under the authority or supervision of the court unless the Secretary has been given written notice at least 10 days before allowance or approval of the act or report.

(2) On receipt of a notice under paragraph (1) of this subsection, the Secretary may file a claim or interpose an objection to the act or report.

(e) A corporation that does not pay a contribution, reimbursement payment, or interest is subject to forfeiture of its corporate charter in accordance with Title 3, Subtitle 5 of the Corporations and Associations Article.

(f) The Secretary may collect a contribution, reimbursement payment, or interest that a corporation owes at the time of dissolution in accordance with §§ 3-407, 3-417, and 3-519 of the Corporations and Associations Article.