The proceeds of a sale of any property of a person liable for a tax shall be applied in the following order: to the claim of any purchaser, holder of a security interest, or mechanics’ lienor, as those terms are defined in § 6323(h) of the Internal Revenue Code, or to the claim of a judgment creditor whose lien attached before a claim for unpaid tax, interest, and penalties; to any claim described in § 6323(b), (c), or (d) of the Internal Revenue Code; and to a claim for any unpaid tax, interest, and penalties. A judicial officer who makes a sale of property shall determine from the tax collector whether the owner of the property owes any tax, interest, or penalties. The judicial officer is personally liable and the bond of the officer is liable for any tax, interest, or penalties not paid to the tax collector in violation of this section.

A requirement in this title that a document be under oath means that the document shall be supported by a signed statement made under the penalty of perjury that the contents of the document are true to the best of the knowledge, information, and belief of the individual making the statement. The oath or affirmation shall be made: before an individual authorized to administer oaths, who shall certify in writing to have administered the oath or taken the affirmation; or by a signed statement that: is in the document or attached to and made part of the document; and is expressly made under the penalty of perjury. If the procedures provided in subsection (b)(2) of this section are used, the affidavit subjects the individual making it to the penalties for perjury to the same extent as an oath or affirmation made before an individual authorized to administer oaths. A document made under oath shall be signed: for a corporation, by an officer of the corporation authorized to do so; for a sole proprietorship, by its owner; or for a partnership, by a partner authorized to do so.

In this section, “legal holiday” means: the day on which a legal holiday, as defined under § 1–111 of the General Provisions Article, is observed; or a federal legal holiday. Notwithstanding any other law, when the last day to pay a tax, file a tax return, or perform any other act that relates to taxes under this title falls on a Saturday, Sunday, or legal holiday, performance of the act is timely if the act is performed on the next succeeding day that is not a Saturday, Sunday, or legal holiday. The last day to perform an act described under subsection (b) of this section is the last day of any authorized extension of time.

In this section, “tax information” means: the amount of income or any other particulars disclosed in a tax return required under any law of the State, if the return contains return information, as defined in § 6103 of the Internal Revenue Code; or any return information, as defined in § 6103 of the Internal Revenue Code, required to be attached to or included in a tax return required under any law of the State. Except as provided in subsection (c) of this section, an officer, an employee, a former officer, or a former employee of the State or its political subdivisions may not disclose in any manner tax information acquired as an officer or employee. Tax information may be disclosed to an employee or officer of the State or its political subdivisions who, by reason of that employment or office, has the right to the tax information. Tax information may be disclosed in accordance with a proper judicial or legislative order.

This section applies to all counties, except: Anne Arundel County; Baltimore City; Baltimore County; Cecil County; Howard County; Prince George’s County; Queen Anne’s County; and Worcester County. The provisions of §§ 9–105 and 9–106 of this article apply to an act, an ordinance, or a resolution adopted by a commission county under this section. A county may provide for the prompt collection of taxes by authorizing discounts or imposing penalties.

Within the period allowed in § 20–127 of this subtitle, an action to collect a tax imposed under this title may be brought in a court of competent jurisdiction. Except as provided in paragraph (2) of this subsection, if a tax under this title is not paid when due, the tax collector shall request the attorney for the county or municipality to bring an action against the person responsible to pay the tax. The tax collector does not need to take action under paragraph (1) of this subsection if a lien on real property sufficiently secures the tax or a judgment in the action would not be collectible. If a request is made under subsection (b) of this section, the attorney for the county or municipality shall bring the action. In an action under this section, the plaintiff shall be: the county; the municipality; or the tax collector authorized by law to collect the tax. If the attorney for the county or municipality and the tax collector agree that the full amount of the claim is not collectible, the attorney may: compromise the claim; accept a lesser amount; and issue a release of the claim or a satisfaction of the judgment.

In an action under § 20–108 of this subtitle, a request for attachment before judgment against any asset of the defendant may be filed in accordance with the Maryland Rules. The plaintiff in the action is not required to file an attachment bond.

At the request of the plaintiff in an action under § 20–108 of this subtitle, the action shall be tried as soon as the action is at issue and shall take precedence over all other civil cases. In an action under § 20–108 of this subtitle, a certificate of the tax collector that shows the amount of tax, penalty, and interest due: is prima facie evidence of the amount of tax, penalty, and interest; and imposes on the defendant the burden of proving that the tax, penalty, and interest have been paid or any other defense.

A claim for a refund may be filed with the tax collector who collects the tax, fee, charge, interest, or penalty by a claimant who: erroneously pays to a county or municipality a greater amount of tax, fee, charge, interest, or penalty than is properly and legally payable; or pays to a county or municipality a tax, fee, charge, interest, or penalty that is erroneously, illegally, or wrongfully assessed or collected in any manner.

A claim for refund shall be: made in the form and verified in the manner that the tax collector requires; and supported by the documents that the tax collector requires.

A claim for refund shall be filed within 3 years of the date that the tax, interest, or penalty was paid.

The tax collector shall: investigate each claim for a refund; and at the request of the claimant, conduct a hearing before a final determination on the claim. A claim for a refund may not be allowed unless the chief fiscal officer approves the claim. A claim for refund may not be approved unless all other taxes, fees, and charges due to the State, a county, or a municipality by the person entitled to the refund have been paid. The tax collector shall give the claimant written notice of: the final determination of the claim for refund; and any delay in the payment of an allowed claim.

Except as provided in subsection (b) of this section, a claimant may appeal to the Maryland Tax Court, within 30 days after the date on which a notice under § 20–116(c) of this subtitle is given, in the manner allowed in Title 13, Subtitle 5, Parts IV and V of the Tax – General Article. If a claimant is not given notice under § 20–116(c) of this subtitle within 6 months after the claim is filed, the claimant may: treat the claim as being disallowed; and appeal the disallowance to the Tax Court.

Unless the claimant has not paid all other taxes, fees, or charges payable to the county or municipality, a tax collector shall pay any claim for refund that has been allowed by the tax collector. Except as provided in paragraph (2) of this subsection, if a claim for refund is allowed, the tax collector shall pay interest on the refund at the rate set under § 13–604(a) of the Tax – General Article from the date on which the tax, fee, charge, interest, or penalty was paid to the date the refund is paid. A tax collector may not pay interest on a refund if the claim for refund is based on an error or mistake of the claimant not attributable to the county or municipality.

A person who negligently or without reasonable cause fails to provide any information as required under this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500. A person who willfully or with the intent to evade payment or prevent the collection of a tax under this title fails to provide information as required under this title or provides false or misleading information is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 18 months or a fine not exceeding $5,000 or both. A prosecution under this subsection does not bar a prosecution for perjury.

A person who assaults a tax collector who is performing an official duty is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 12 months or a fine not exceeding $500 or both. A person who assaults another person to prevent that person from bidding at a tax collector’s sale or because that person bid at a tax collector’s sale is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 12 months or a fine not exceeding $500 or both.

An employee or officer of a county or municipality who negligently fails to perform a duty required relative to a tax under this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,000. An employee or officer of a county or municipality who willfully fails to perform a duty required under this title with the intent to prevent the payment or collection of a tax under this title is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 2 years or a fine not exceeding $5,000 or both.

A person who makes a disclosure of tax information in violation of § 20–104 of this subtitle is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 6 months or a fine not exceeding $1,000 or both.

This section applies only to a county that: is a charter county that imposes, by law, development fees, surcharges, or excise taxes; is a code county with public local laws that require the payment of development impact fees, surcharges, or excise taxes; or is a commission county that: has been authorized to enact development impact fees, surcharges, or excise taxes; and has enacted, by local law, development impact fees, surcharges, or excise taxes. On or before July 1 each year, each county shall report to the Department of Planning the following information relating to the collection and expenditure of development impact fees, surcharges, or excise taxes for the prior calendar year: the total amount of development impact fees, surcharges, or excise taxes paid by new construction or development projects; the portion of the development impact fees, surcharges, or excise taxes paid to the county; the address and location of the development within the county where the impact fees, surcharges, or excise taxes were derived; and except as provided by subsection (c) of this section, the portion of development impact fees, surcharges, or excise taxes used to fund capital improvement projects that are related to transportation improvements or maintenance, school construction or maintenance, or any other capital improvement project that received funding from development impact fees, surcharges, or excise taxes. If the funding under subsection (b)(4) of this section is collected under Subtitle 8 of this title, the report may exclude the information otherwise required under subsection (b)(4) of this section. Subject to paragraph (2) of this subsection, a county shall make the report publicly available on the county’s website. A county that does not maintain a website shall make the report publicly available by other reasonable means. A county may submit the report as part of another report required under this article. On or before July 1, 2026, each county shall submit a report to the Department of Planning that identifies any local law that authorizes the collection and expenditure of development impact fees, surcharges, or excise taxes. After July 1, 2026, each county shall submit a report to the Department of Planning each time the county enacts or amends a local law that authorizes the collection and expenditure of development impact fees, surcharges, or excise taxes.

Except as provided in subsection (b) of this section, a tax imposed under this title may not be collected after 7 years from the date the tax is due. 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. If the assessment of any tax under this title has been made within the period of limitations applicable to the assessment, a tax may not be collected after 7 years from the date of the assessment. Any judgment entered may be enforced or renewed as any other judgment.

In this section the following words have the meanings indicated. “Development excise tax” means an excise tax imposed by a county or municipality on the construction or improvement of a building. “Development impact fee” means a fee imposed by a county or municipality for the purpose of financing any of the capital costs of additional or expanded public works, improvements, and facilities required to accommodate new construction or development. “Residential real estate project” includes a mixed–use development that includes residential units. This section applies only to: a county that: is a charter county that imposes, by law, development impact fees, surcharges, or development excise taxes; is a code county with public local laws that require the payment of development impact fees, surcharges, or development excise taxes; or is a commission county that: has been authorized to enact development impact fees, surcharges, or development excise taxes; and has enacted, by local law, development impact fees, surcharges, or development excise taxes; and a municipality that imposes, by local law, development impact fees, surcharges, or development excise taxes. Except as provided in paragraphs (2) and (3) of this subsection, any development excise tax or development impact fee imposed on a residential real estate project may not be collected until after: construction of the residential real estate project is complete; and all requirements for a certificate of occupancy, occupancy permit, or other local equivalent for the residential real estate project have been met. A development excise tax or development impact fee imposed on a residential real estate project may be collected as a precondition to conducting a final inspection, but not more than 30 days before the date of the inspection. This subsection does not apply to the collection of a development excise tax or development impact fee that was imposed on a residential real estate project to finance a county debt that was incurred on or before January 1, 2026. Notwithstanding any other law, a county or municipality that imposes a development excise tax or development impact fee on a residential real estate project may deny, withhold, or revoke a certificate of occupancy, occupancy permit, or other local equivalent if the development excise tax or development impact fee is not paid within a reasonable time period set by the county or municipality.