HARRY HUGHES, Governor

1737

Section 154

Annotated Code of Maryland

(1972 1979 Replacement Volume and 1980 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 56 - Licenses

154.

[(a) The license tax in respect of motor vehicle fuels
prescribed by this subtitle shall be collectible and
enforceable by a writ of attachment brought in the name of
the State Comptroller for the use of the State against the
lands, goods, chattels or credits of the tax debtor, and
such attachment shall be governed in all respects by the
rules of the law and procedure applicable to attachments for
liquidated damages against nonresidents; no attachment bond
shall be required of the plaintiff, provided, however, that
with respect to any property of the tax debtor subject to
bona fide existing lien or liens, such lien or liens shall
be entitled to priority over all liens of said attachments.
And in the event of the sale of the real or personal
property of the tax debtor by any sheriff, constable,
trustee, receiver or other ministerial officer, under
judicial process or otherwise, all such taxes, after the
payment of the expenses incident to the sale, shall have
priority over all other indebtedness of the tax debtor,
except such indebtedness as may be secured by a bona fide
and existing lien upon any of the real or personal property
so sold.

(b)] (A) The tax imposed by this subtitle, and all
increases, interest, and penalties thereon shall, from the
time due and payable, be a personal debt of the tax debtor
for them. The Comptroller is authorized to bring an action
for recovery of such taxes, increases, interest, and
penalties within four years from the time the tax becomes
due and payable; provided, however, if there is proof of
fraud, there is no limitation of the period within which the
action may be brought. FOR THE PURPOSES OF THIS SECTION,
THE BRINGING OF AN ACTION INCLUDES THE FILING OF AN
ASSESSMENT OR THE FILING OF A LIEN OR THE FILING OF ANY
OTHER ACTION PROVIDED BY LAW.

(B) THE TAX, AND ALL INCREASES, INTEREST AND PENALTIES
THEREON 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 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