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2020 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 8 - Collections
Part II - Liens
Section 13-806 - Duration of Lien

Universal Citation:
MD Tax - General Code Ann. § 13-806 (2020)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

    (a)    Unless another date is specified by law and except for a lien under subsection (b) of this section, a lien arises on the date of notice that the tax is due and continues until the earlier of:

        (1)    the date on which the lien is:

            (i)    satisfied; or

            (ii)    released by the tax collector because the lien is:

                1.    unenforceable by reason of lapse of time; or

                2.    uncollectible; or

        (2)    20 years after the date of assessment.

    (b)    (1)    Except as otherwise provided in this subsection, a lien for unpaid inheritance tax:

            (i)    arises on the date of distribution; and

            (ii)    continues for 20 years.

        (2)    If the property is subject to a special valuation under § 7–211 of this article, a lien:

            (i)    arises on the date on which the interest in the property vests in possession; and

            (ii)    continues for 20 years.

        (3)    If the unpaid inheritance tax is attributable to the disqualification of property that was qualified for special valuation or exemption under § 7–211 of this article, the lien:

            (i)    arises on the date on which the decedent died; and

            (ii)    continues for 20 years.

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