§ 13-1103
129 words·~1 min read·
/md/tax-general/13-1103A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–1103.
(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.
(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.
(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.