Maryland Tax - General Section 13-805

      (a)      Unpaid tax, interest, and penalties constitute a lien, in favor of the State, extending to all property and rights to property belonging to:

            (1)      the person required to pay the tax; or

            (2)      the fiduciary estate on which the tax is imposed.

      (b)      Unpaid inheritance tax, interest, and penalties constitute a lien, in favor of the State, extending to:

            (1)      the assets of a small business for which an alternative payment schedule was granted under § 7-218 of this article; and

            (2)      any other property on which inheritance tax is due.

      (c)      Unpaid Maryland estate tax and interest constitute a lien, in favor of the State, extending to the estate that is subject to the Maryland estate tax.

      (d)      Unpaid Maryland generation-skipping transfer tax and interest constitute a lien, in favor of the State, extending to any property included in the generation-skipping transfer for which the Maryland generation-skipping transfer tax is due.