WILLIAM DONALD SCHAEFER, Governor

Ch. 2

The Tax - General Article Review Committee notes, for
consideration of the General Assembly, that a lien is
allowed as a collection mechanism for any unpaid tax
under this article except the alcoholic beverage,
boxing, motor carrier, public service company, and
savings and loan association taxes and the tax on
commissions. The General Assembly may wish to amend
this section to extend this collection method to any
unpaid tax under this article.

The Committee also notes, for consideration by the
General Assembly, that it may wish to delete the
provision for a lien fee in subsection (a)(3) of this
section or make the provision generally applicable to
all taxes under this article.

Defined terms: "Admissions and amusement tax" § 1-101
"Financial institution franchise tax" § 1-101
"Income tax" § 1-101 "Inheritance tax" § 1-101
"Maryland estate tax" § 1-101
"Motor fuel tax" § 1-101 "Person" § 1-101
"Property" § 1-101 "Sales and use tax" § 1-101
"Tobacco tax" § 1-101

13-806. DURATION OF LIEN.

(A) IN GENERAL.

UNLESS ANOTHER DATE IS SPECIFIED BY LAW AND EXCEPT FOR A
LIEN UNDER SUBSECTION (B) OF THIS SECTION, A LIEN ARISES ON THE
DATE OF NOTICE THAT THE TAX IS DUE AND CONTINUES TO THE DATE ON
WHICH THE LIEN IS:

(1) SATISFIED; OR

IS:

OR

(2) RELEASED BY THE TAX COLLECTOR BECAUSE THE LIEN

(I)  UNENFORCEABLE BY REASON OF LAPSE OF TIME;

(II)  UNCOLLECTIBLE.
(B) INHERITANCE TAX LIEN.

(1)  EXCEPT AS OTHERWISE PROVIDED IN THIS SUBSECTION,
A LIEN FOR UNPAID INHERITANCE TAX:

(I)  ARISES ON THE DATE OF DISTRIBUTION; AND

(II)  CONTINUES FOR 4 YEARS.

(2)  IF THE PROPERTY IS SUBJECT TO A SPECIAL VALUATION
UNDER § 7-211 OF THIS ARTICLE, A LIEN:

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