WILLIAM DONALD SCHAEFER, Governor

Ch. 2

for the former reference that the lien "shall continue
with the same force and effect as a judgment lien",
for clarity.

In subsection (b)(3) of this section, the former

references to the lien as "extinguished" and

"extinguished automatically" are deleted as
surplusage.

Defined terms: "Inheritance tax" § 1-101
"Person" § 1-101 "Property" § 1-101
"Tax collector" § 13-101

13-807. FILING, INDEXING, AND RECORDING.

(A)  FILING NOTICE OF TAX LIEN.

A TAX COLLECTOR MAY FILE A NOTICE OF TAX LIEN WITH THE CLERK
OF THE CIRCUIT COURT FOR THE COUNTY WHERE THE PROPERTY THAT IS
SUBJECT TO THE LIEN IS LOCATED.

(B)  RECORDING AND INDEXING TAX LIEN.

(1) ON RECEIPT OF A NOTICE OF TAX LIEN, THE CLERK OF
A CIRCUIT COURT PROMPTLY SHALL:

(I)  RECORD AND INDEX THE LIEN; AND

(II)  ENTER THE LIEN IN THE JUDGMENT DOCKET OF
THE COURT.

(2) THE DOCKET ENTRY SHALL INCLUDE:

(I)  THE NAME OF THE PERSON WHOSE PROPERTY IS
SUBJECT TO THE TAX LIEN; AND

(II)  THE AMOUNT AND DATE OF THE TAX LIEN.

REVISOR'S NOTE: This section is new language that in part
repeats the provisions of former Art. 81, § 128(h)(1),
as it related to recording liens, and in part is
derived without substantive change from the second and
third sentences of former Art. 56, § 154(b) and from
former Art. 81, § 128A(f)(l), as it applied to "§ 322
... in this subtitle 'Income Tax' of this article" to
the financial institutions franchise tax, the second
and third sentences of § 342(b), the second and third
sentences of § 393(b), the second and third sentences
of § 409A(b), the second and third sentences of §
313A(c), the first and second sentences of § 322(3),
and the third sentence of § 453, as it related to
filing, indexing, and recording a lien.

This section is revised to apply to the inheritance
tax and the Maryland estate tax, to clarify that a

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