Ch. 2

LAWS OF MARYLAND

A TAX LIEN IS NOT EFFECTIVE WITH RESPECT TO TANGIBLE
PERSONAL PROPERTY AGAINST A BONA FIDE BUYER FOR VALUE UNLESS AN
OFFICER OF THE COURT HAS LEVIED" ON THE PERSONAL PROPERTY.

(B) APPLICABILITY.

THIS SECTION APPLIES TO A LIEN FOR:

(1)  THE ADMISSIONS AND AMUSEMENT TAX;

(2)  THE MOTOR FUEL TAX;

(3)  THE SALES AND USE TAX; OR

(4)  THE TOBACCO TAX.

REVISOR'S NOTE: This section is new language derived
without substantive change from the sixth sentence of
former Art. 56, § 154(b) and from the sixth sentence
of former Art. 81, § 409A(b), the sixth sentence of §
342(b), the sixth sentence of § 393(b), and the third
sentence of § 453, as it related to the effect of
liens.

The words "bona fide" are substituted for the former
word "innocent", for clarity.

The Tax - General Article Review Committee urges the
General Assembly to apply this section to any tax
lien, to avoid the inference that, for some taxes, a
tax lien may be effective against a bona fide buyer
even when there is no levy.

Defined terms: "Admissions and amusement tax" § 1-101

"Motor fuel tax" § 1-101

"Sales and use tax" § 1-101 "Tobacco tax" § 1-101

13-811. ENFORCEMENT BY JUDICIAL PROCEEDING.

(A)  INITIATION OF PROCEEDINGS.

IF A TAX LIEN IS NOT SATISFIED OR RELEASED ON OR BEFORE THE
15TH DAY AFTER THE NOTICE OF THE LIEN IS FILED, RECORDED, AND
INDEXED UNDER § 13-807 OF THIS SUBTITLE, A QUALIFIED ATTORNEY WHO
IS A REGULAR SALARIED EMPLOYEE OF THE COMPTROLLER OR, AT THE
REQUEST OF THE' TAX COLLECTOR, THE ATTORNEY GENERAL MAY BRING AN
ACTION IN A COURT OF THE STATE TO ENFORCE THE LIEN.

(B)  PARTIES TO PROCEEDING.

THE FOLLOWING PERSONS SHALL BE MADE PARTIES TO THE
PROCEEDING:

(1) EACH PERSON WHO HAS A LIEN ON THE PROPERTY THAT
IS SOUGHT TO BE SUBJECTED TO THE PROCEEDINGS; AND

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