WILLIAM DONALD SCHAEFER, Governor                   Ch. 110

(b) Notwithstanding subsection (a) of this section, a claim
of a tax collector for unpaid tax, interest, and penalties shall
be subordinate:

(1)  to the claim of any purchaser, holder of a
security interest, or [mechanics'] MECHANIC'S lienor, as those
terms are defined in § 6323(h) of the Internal Revenue Code, or
to the claim of a judgment creditor whose lien attached before
the claim for unpaid tax, interest, and penalties; and

(2)  to any claim described in § 6323(b), (c), or (d)
of the Internal Revenue Code.

13-805.

(b) Unpaid inheritance tax, interest, and penalties
constitute a lien, in favor of the State, extending to:

(1) THE ASSETS OF A SMALL BUSINESS FOR WHICH AN
ALTERNATIVE PAYMENT SCHEDULE WAS GRANTED UNDER § 7-218 OF THIS
ARTICLE; AND

(2) any OTHER property on which inheritance tax is
due.

13-808.

From the date on which a tax lien is filed under § [13-808]
13-807 of this subtitle, the lien has the full force and effect
of a judgment lien.

13-825.

(b) The Comptroller shall require:

(2) a manufacturer or wholesaler who sells or
delivers any distilled spirits or any wine and distilled spirits
in the State to post a security for the alcoholic beverage tax:

(i) in an amount not less than $5,000; and

(ii) in an additional amount:

1.  equal to twice the amount of its
largest monthly alcoholic beverage tax liability FOR WINE AND
DISTILLED SPIRITS in the preceding calendar year less $5,000; or

2.  if the information for the preceding
calendar year is not available or cannot be provided, equal to
the amount that the Comptroller requires.

13-834.

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