Section 13-805 - Unpaid tax. - Maryland Statutes

§ 13-805. Unpaid tax.
 

(a)  In general.- Unpaid tax, interest, and penalties constitute a lien, in favor of the State, extending to all property and rights to property belonging to: 

(1) the person required to pay the tax; or 

(2) the fiduciary estate on which the tax is imposed. 

(b)  Inheritance tax.- Unpaid inheritance tax, interest, and penalties constitute a lien, in favor of the State, extending to: 

(1) the assets of a small business for which an alternative payment schedule was granted under § 7-218 of this article; and 

(2) any other property on which inheritance tax is due. 

(c)  Maryland estate tax.- 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. 

(d)  Maryland generation-skipping transfer 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. 
 

[An. Code 1957, art. 56, § 154; art. 62A, § 4; art. 81, §§ 157, 160, 176A, 279, 312, 313A, 322, 342, 393, 409A, 453; 1988, ch. 2, § 1; ch. 110, § 1; ch. 569, § 1; ch. 643, § 2.]