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§ 5-505. Tax liens

West's Annotated Code of MarylandEstates and TrustsEffective: October 1, 2011

West's Annotated Code of Maryland
Estates and Trusts (Refs & Annos)
Title 5. Opening the Estate (Refs & Annos)
Subtitle 5. Foreign Personal Representative (Refs & Annos)
Effective: October 1, 2011
MD Code, Estates and Trusts, § 5-505
§ 5-505. Tax liens
Until the foreign personal representative pays, or secures to the satisfaction of the register, the payment of the inheritance tax fixed as provided in § 5-504 of this subtitle, with interest and penalties, and files the receipt for the payment or evidence of security with the register to be included among the permanent records of the court, the unpaid tax obligation shall constitute a lien against the property in accordance with the provisions of § 13-806 of the Tax-General Article.

Credits

Added by Acts 1974, c. 11, § 2, eff. July 1, 1974. Amended by Acts 1999, c. 636, § 1, eff. July 1, 1999.
Formerly Art. 93, § 5-505.
MD Code, Estates and Trusts, § 5-505, MD EST & TRST § 5-505
Current through legislation effective through April 25, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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