Maryland Tax - General Section 13-809

      (a)      A tax lien shall be first paid and satisfied from the proceeds of a sale of any property of a person liable for the tax.

      (b)      (1)      Notwithstanding subsection (a) of this section, a tax lien is not valid against any purchaser, holder of a security interest, mechanic's lienor, or judgment lien creditor until notice of the tax lien has been filed under § 13-807 of this subtitle.

            (2)      Even if notice of a tax lien is filed, the lien is not valid against any claim described in § 6323(b), (c), or (d) of the Internal Revenue Code.

      (c)      The rules and definitions in § 6323(e), (h), and (i) of the Internal Revenue Code shall apply in construing this section.