2010 Maryland Code
TAX - GENERAL
TITLE 13 - PROCEDURE
Subtitle 11 - Limitations
Section 13-1103 - Time for collections.
§ 13-1103. Time for collections.
(a) 7-year limit.- Except as otherwise provided in this section, a tax imposed under this article may not be collected after 7 years from the date the tax is due.
(b) 2-year extension for appointment of receiver or trustee.- If a tax collector fails to collect a tax and a receiver or trustee is appointed within the period specified in subsection (a) of this section to complete the tax collection, the period for collecting the tax extends for 2 years from the date that the trustee or receiver is appointed.
(c) Collection action after timely assessment.- If the assessment of any tax has been made within the period of limitations applicable to the assessment, a tax may not be collected after 7 years from the date of the assessment. Any judgment entered may be enforced or renewed as any other judgment.
[An. Code 1957, art. 81, § 212; 1988, ch. 2, § 1.]
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.