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§ 13-806. Duration of lien

MD Tax-Gen Code § 13-806 (2019) (N/A)
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(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 § 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 § 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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