# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 8. Collections

#### Section 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.

(b)

  (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 Sec. 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 Sec. 6323(b), (c), or (d) of the Internal Revenue Code.

(c) The rules and definitions in Sec. 6323(e), (h), and (i) of the Internal Revenue Code shall apply in construing this section.

---

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