§ 13–806
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-806 (2026)
Title 13. Procedure
Subtitle 8. Collections
§ 13–806LinkCopy Citation
(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.
(b)
(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.