Ch. 743

LAWS OF MARYLAND

this subtitle, but if there is proof of fraud or gross
negligence, there shall be no limitation of the period 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.

(2)  The tax, and all increases, interests 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 promptly by the Department with the
clerk of the circuit court of the county in which said property
is located, or Baltimore City. Each clerk of court shall
accurately and promptly record and index all such notices of lien
filed with him by the Department 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.

(3)  NOTWITHSTANDING ANY OTHER PROVISION OF LAW, THE
DEPARTMENT MAY NOT COLLECT OR ENFORCE ANY LIABILITY FOR THE
MARYLAND USE TAX THAT WAS INCURRED BEFORE JULY 1, 1986 ON A
VESSEL OWNED BY A PERSON WHO AT THE TIME THE LIABILITY WAS
INCURRED:

(I) 1. WAS LICENSED BY THE DEPARTMENT TO CATCH,
FOR COMMERCIAL PURPOSES, FINFISH, EELS, CRABS, CONCH, TERRAPIN,
SOFT-SHELL CLAMS, HARD-SHELL CLAMS, OYSTERS, OR ANY OTHER FISH;
AND

(II) 2. USED THE VESSEL FOR ANY OF THE
COMMERCIAL FISHING PURPOSES DESCRIBED IN ITEM (I)1. OF THIS
PARAGRAPH; OR

(II) 1. WAS LICENSED AS A COMMERCIAL FISHING
GUIDE UNDER THE PROVISIONS OF § 4-210 OF THIS ARTICLE; AND

2. USED THE VESSEL AS A CHARTERBOAT WITH
A LICENSE AS PROVIDED IN § 4-745(D)(2) OF THIS ARTICLE.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1988.

Approved May 27, 1988.

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