2020 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 8 - Collections
Part VII - Sale of Estate Property
Section 13-845 - Sale of Estate Property
(a) Except as provided in subsection (b) of this section, if the inheritance tax determined on an interest in property under § 7-209, § 7-210, or § 7-211 of this article is not paid when due, the court that has jurisdiction to administer the estate shall order the personal representative to sell as much of the interest in property on which inheritance tax is unpaid as is necessary to:
(1) pay inheritance tax on the property; and
(2) pay the expenses of the sale.
(b) A court may not order the sale of an interest in property under subsection (a) of this section after the period provided for the lien on the property under § 13-806 of this subtitle has expired.