Md. Code Ann., Tax-Gen. § 13-806
Redline — January 1, 2019 → current.View current text →
Current — January 1, 2020
As of January 1, 2019
(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 to the date on which the lien is: (1) satisfied; or (2) released by the tax collector because the lien is: (i) unenforceable by reason of lapse of time; or (ii) uncollectible.
(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 4 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 4 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.
(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.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.