Home Table of Contents

§ 13-806. Duration of lien

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2019

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)
Effective: July 1, 2019
MD Code, Tax - General, § 13-806
§ 13-806. Duration of lien
Currentness
In general
(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.
Inheritance tax lien
(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.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1996, c. 367, § 1, eff. July 1, 1996; Acts 2019, c. 225, § 1, eff. July 1, 2019.
Formerly Art. 56, § 154; Art. 81, §§ 128A, 154, 157, 160, 161, 313A, 322, 342, 393, 409A, 453.
MD Code, Tax - General, § 13-806, MD TAX GENERAL § 13-806
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.
End of Document