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§ 13-805. Unpaid tax constituting lien in favor of State

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 8. Collections (Refs & Annos)
Part II. Liens (Refs & Annos)
MD Code, Tax - General, § 13-805
§ 13-805. Unpaid tax constituting lien in favor of State
Currentness
In general
(a) 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.
Inheritance tax
(b) 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 § 7-218 of this article; and
(2) any other property on which inheritance tax is due.
Maryland estate tax
(c) 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.
Maryland generation-skipping transfer tax
(d) 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.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1988, c. 569, § 1; Acts 1988, c. 643, § 2.
Formerly Art. 56, § 154; Art. 62A, § 4; Art. 81, §§ 157, 160, 176A, 279, 312, 313A, 322, 342, 393, 409A, 453.
MD Code, Tax - General, § 13-805, MD TAX GENERAL § 13-805
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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