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2017 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 8 - Collections
Part II - Liens
§ 13-805. Unpaid tax
Universal Citation: MD Tax-Gen Code § 13-805 (2017)
- (a) In general. -- 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) Inheritance tax. -- 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 ยง 7-218 of this article; and
- (2) any other property on which inheritance tax is due.
- (c) Maryland estate tax. -- 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) Maryland generation-skipping transfer tax. -- 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.
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