§ 13-806
192 words·~1 min read·
/md/tax-general/13-806A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–806.
(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.
(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.