2013 Maryland Code
TAX - GENERAL
§ 13-806 - Duration of lien
§13-806.
(a) Unless another date is specified by law and except for a lien under subsection (b) of this section, a lien arises on the date of notice that the tax is due and continues to the date on which the lien is:
(1) satisfied; or
(2) released by the tax collector because the lien is:
(i) unenforceable by reason of lapse of time; or
(ii) uncollectible.
(b) (1) Except as otherwise provided in this subsection, a lien for unpaid inheritance tax:
(i) arises on the date of distribution; and
(ii) continues for 4 years.
(2) If the property is subject to a special valuation under § 7-211 of this article, a lien:
(i) arises on the date on which the interest in the property vests in possession; and
(ii) continues for 4 years.
(3) If the unpaid inheritance tax is attributable to the disqualification of property that was qualified for special valuation or exemption under § 7-211 of this article, the lien:
(i) arises on the date on which the decedent died; and
(ii) continues for 20 years.
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