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LAWS OF MARYLAND

Ch. 608

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 81 - Revenue and Taxes

409.

(a) Every person, firm or corporation subject to the taxes
imposed by this subtitle shall keep complete and accurate records
in such form and containing such information as the Comptroller
may by regulation prescribe. Such records shall be open at any
time during business hours for inspection and examination by the
Comptroller or any of his authorized representatives, and shall
be preserved for a period of [three (3)] 4 years unless the
Comptroller shall, in writing, consent to their destruction
within that period, or by order require that they be kept longer.

409A.

(A)  THE TAX IMPOSED BY THIS SUBTITLE AND ALL INCREASES,
INTEREST, AND PENALTIES THEREON SHALL BECOME, FROM THE TIME DUE
AND PAYABLE, A PERSONAL DEBT OF THE PERSON, FIRM, OR CORPORATION
LIABLE TO PAY THE SAME TO THE STATE OF MARYLAND. AN ACTION MAY
BE BROUGHT AT ANY TIME WITHIN 4 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 PROVISIONS OF THIS SUBTITLE. HOWEVER, IF THERE IS
PROOF OF FRAUD OR GROSS NEGLIGENCE THEN THERE SHALL BE NO
LIMITATION ON THE PERIOD OF TIME IN WHICH THE ACTION MAY BE
BROUGHT. PROOF OF NEGLIGENCE AMOUNTING TO 25 PERCENT OR MORE OF
THE TAX DUE SHALL BE PRIMA FACIE EVIDENCE OF GROSS NEGLIGENCE.

(B)  THE TAX AND ALL INCREASES, INTEREST, AND PENALTIES
THEREON SHALL BE A LIEN UPON ALL THE PROPERTY, REAL OR PERSONAL,
OR BOTH OF ANY PERSON, FIRM, OR CORPORATION 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. EACH CLERK OF COURT SHALL ACCURATELY AND
PROMPTLY RECORD AND INDEX ALL SUCH NOTICES OF LIEN FILED WITH HIM
BY THE COMPTROLLER AND SHALL ENTER 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 CONTINUE WITH THE SAME FORCE
AND EFFECT AS A JUDGMENT LIEN. ANY SUCH LIEN ON PERSONAL
PROPERTY SHALL NOT BE EFFECTIVE AS AGAINST AN INNOCENT PURCHASER
FOR VALUE UNLESS THE PERSONAL PROPERTY HAS BEEN LEVIED UPON BY AN
OFFICER OF A COURT.