# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 8. Collections

#### Section 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.

(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 Sec. 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 Sec. 7-211 of this article, the lien:

    (i) arises on the date on which the decedent died; and

    (ii) continues for 20 years.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)