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.] 
 

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