§ 13-805
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/md/tax-general/13-805A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–805.
(a)Unpaid tax, interest, and penalties constitute a lien, in favor of the State, extending to all property and rights to property belonging to:
(1)the person required to pay the tax; or
(2)the fiduciary estate on which the tax is imposed.
(b)Unpaid inheritance tax, interest, and penalties constitute a lien, in favor of the State, extending to:
(1)the assets of a small business for which an alternative payment schedule was granted under § 7-218 of this article; and
(2)any other property on which inheritance tax is due.
(c)Unpaid Maryland estate tax and interest constitute a lien, in favor of the State, extending to the estate that is subject to the Maryland estate tax.
(d)Unpaid Maryland generation-skipping transfer tax and interest constitute a lien, in favor of the State, extending to any property included in the generation-skipping transfer for which the Maryland generation-skipping transfer tax is due.