2022 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 8 - Collections
Part II - Liens
Section 13-806 - Duration of Lien

    (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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