Section 13-806 - Duration of lien. - Maryland Statutes

§ 13-806. Duration of lien.
 

(a)  In general.- 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 to the date on which the lien is: 

(1) satisfied; or 

(2) released by the tax collector because the lien is: 

(i) unenforceable by reason of lapse of time; or 

(ii) uncollectible. 

(b)  Inheritance tax lien.-  

(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 4 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 4 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. 
 

[An. Code 1957, art. 56, § 154; art. 81, §§ 128A, 154, 157, 160, 161, 313A, 322, 342, 393, 409A, 453; 1988, ch. 2, § 1; 1996, ch. 367.]