2018 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 11 - Limitations
§ 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.