Unpaid tax, interest, and penalties constitute a lien, in favor of the State, extending to all property and rights to property belonging to: the person required to pay the tax; or the fiduciary estate on which the tax is imposed. Unpaid inheritance tax, interest, and penalties constitute a lien, in favor of the State, extending to: the assets of a small business for which an alternative payment schedule was granted under § 7-218 of this article; and any other property on which inheritance tax is due. 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. 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.