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§ 13-1103. Time for tax collection

West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2021

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 11. Limitations (Refs & Annos)
Effective: October 1, 2021
MD Code, Tax - General, § 13-1103
§ 13-1103. Time for tax collection
Currentness
Time limit
(a) Except as otherwise provided in this section, a tax imposed under this article may not be collected after 10 years from the date the tax is due.
2 year extension for appointment of receiver or trustee
(b) 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.
Collection action after timely assessment
(c)(1) 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 10 years from the date of the assessment.
(2) Any judgment entered may be enforced or renewed as any other judgment.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2021, c. 515, § 2, eff. Oct. 1, 2021.
Formerly Art. 81, § 212.
MD Code, Tax - General, § 13-1103, MD TAX GENERAL § 13-1103
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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