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