THEODORE R. MCKELDIN, GOVERNOR                    299

required or authorized to collect the same, shall make a return to the
Comptroller covering the preceding calendar month. The Comp-
troller may permit or require such returns to be made for other
periods and upon such other dates as he may by regulation specify.
Such returns shall show the value of the tangible personal property
purchased by such person, the use, storage or consumption of which
became subject to the tax imposed by this subtitle during the period
of time covered by the return.

393. Limitation of actions and liens.

(a)   Personal debt; limitation of actions.—The tax imposed by this
subtitle and all increases, interests and penalties thereon shall be-
come, from the time due and payable a personal debt of the person
liable to pay the same to the State of Maryland. An action may be
brought at any time within six (6) years from the time the tax shall
be due and payable by the Comptroller in the name of the State to
recover the amount of any taxes, penalties and interest due under the
the provisions of this subtitle, but such actions shall be utterly barred
after the expiration of the aforesaid six (6) years.

(b)   Lien.—The tax, and all increases, interest and penalties there-
on shall be a lien upon all the property, real and/or personal, of any
person liable to pay the same to the State from and after the time
when notice has been give GIVEN that such tax has become due and
payable as provided herein. Notice of such lien shall be filed by the
Comptroller with the clerk of the circuit court of the county in which
said property is located, or if located in Baltimore City, with the clerk
of the Superior Court of Baltimore City. Each clerk of court shall
accurately and promptly record and index all such notices of lien filed
with him by the Comptroller by entering such lien in the judgment
docket of the court, stating the name of the delinquent taxpayer, the
amount of the lien and the date thereof. The lien provided for in
this section shall have the full force and effect of a lien of judgment.
Unless another date is specified by law, the lien arising at the date of
nonpayment as in this section specified and provided for, shall con-
tinue with the same force and effect as a judgment lien. ANY SUCH
LIEN ON PERSONAL PROPERTY SHALL NOT BE EFFEC-
TIVE AS AGAINST AN INNOCENT PURCHASER FOR VALUE
UNLESS THE PERSONAL PROPERTY HAS BEEN LEVIED
UPON BY AN OFFICER OF A COURT.

SEC.3. And be it further enacted, That this Act shall take
effect June 1, 1958.

Approved April 4, 1958.