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Ch. 2
LAWS OF MARYLAND
(I) ARISES ON THE DATE ON WHICH THE INTEREST IN
THE PROPERTY VESTS IN POSSESSION; AND
(II) CONTINUES FOR 4 YEARS.
(3) IF THE UNPAID INHERITANCE TAX IS ATTRIBUTABLE TO
THE DISQUALIFICATION OF PROPERTY THAT WAS QUALIFIED FOR SPECIAL
VALUATION, THE LIEN:
(I) ARISES ON THE DATE ON WHICH THE DECEDENT
DIED; AND
(II) CONTINUES FOR 20 YEARS.
REVISOR'S NOTE: Subsection (a) of this section is new
language that repeats the provisions of former Art.
81, § 128(h)(1), as it related to lien periods, and in
part is derived without substantive change from the
fifth sentence and the second clause of the first
sentence of former Art. 56, § 154(b) and from former
Art. 81, § 322(2), the first and fifth sentences of §
342(b), the first and fifth sentences of § 393(b), the
second clause of the first sentence and the fifth
sentence of § 409A(b), § 128A(f)(l), as it applied "§
322 in the subtitle 'Income Tax' of this article" to
the financial institution franchise tax, and the fifth
sentence and the reference to the lien period in the
first sentence of § 313A(c), and the third sentence of
§ 453, as it related to the period of liens.
Subsection (b) of this section is new language that,
in part, repeats the lien provisions of present ET §
5-505 and, in part, is derived without substantive
change from former Art. 81, § 157, as it related to a
lien period, the eleventh sentence and the second
clause of the fifth sentence of § 154(c), and, as they
related to a lien period, the second sentences of §§
160 and 161(c).
Subsection (a) of this section is revised to apply to
the Maryland estate tax to clarify the period of a
lien under § 13-803 for that tax.
In subsection (a) of this section, the former phrase
"to recover the amount of any taxes, penalties, and
interest due under the provisions of this subtitle" is
deleted as surplusage.
Also in subsection (a) of this section, the former
reference to the contents of the notice "that such tax
has become due and payable as provided herein" is
deleted as surplusage.
In subsection (a)(1) of this section, the reference to
the lien continuing until "satisfied" is substituted
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