§ 13-809
122 words·~1 min read·
/md/tax-general/13-809A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–809.
(a)A tax lien shall be first paid and satisfied from the proceeds of a sale of any property of a person liable for the tax.
(1)Notwithstanding subsection
(a)of this section, a tax lien is not valid against any purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor until notice of the tax lien has been filed under § 13-807 of this subtitle.
(2)Even if notice of a tax lien is filed, the lien is not valid against any claim described in § 6323(b), (c), or
(d)of the Internal Revenue Code.
(c)The rules and definitions in § 6323(e), (h), and
(i)of the Internal Revenue Code shall apply in construing this section.