Section 14-1101 - Collection of tax. - Maryland Statutes

§ 14-1101. Collection of tax.
 

(a)  In general - 7-year limitation.- Except as otherwise provided in this section and in this article, any tax imposed under this article may be collected only on or before 7 years from the date the tax is due. 

(b)  Exception - Court action.- For any tax imposed under this article within the limitations of this subtitle, the tax may be collected by an action that is filed in court on or before 7 years from the date that the tax is due. Any judgment entered may be enforced or renewed as any other judgment. 

(c)  Exception - Appointment of receiver or trustee.- If a collector fails to collect a tax and a receiver or trustee is appointed within the period specified in subsection (a) of this section to complete the tax collection, the collection period is 2 years from the date of the appointment of the trustee or receiver or 7 years from the date the tax is due, whichever is later. 

(d)  Limitations for tax imposed before July 1, 1982.- The 7-year limitation specified by subsection (a) of this section applies to any tax under this article that is imposed on or after July 1, 1982. For a tax imposed before July 1, 1982, the period of limitations is 4 years. 
 

[1985, ch. 8, § 2; 1986, chs. 171, 822.]