Ch. 2

LAWS OF MARYLAND

(A)  7-YEAR LIMIT.

EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, A TAX IMPOSED
UNDER THIS ARTICLE MAY NOT BE COLLECTED AFTER 7 YEARS FROM THE
DATE THE TAX IS DUE.

(B)  2-YEAR EXTENSION FOR APPOINTMENT OF RECEIVER OR
TRUSTEE.

IF A TAX COLLECTOR FAILS TO COLLECT A TAX AND A RECEIVER OR
TRUSTEE IS APPOINTED WITHIN THE PERIOD SPECIFIED IN SUBSECTION
(A) OF THIS SECTION TO COMPLETE THE TAX COLLECTION, THE PERIOD
FOR COLLECTING THE TAX EXTENDS FOR 2 YEARS FROM THE DATE THAT THE
TRUSTEE OR RECEIVER IS APPOINTED.

(C)  COLLECTION ACTION AFTER TIMELY ASSESSMENT.

IF THE ASSESSMENT OF ANY TAX HAS BEEN MADE WITHIN THE PERIOD
OF LIMITATIONS APPLICABLE TO THE ASSESSMENT, A TAX MAY NOT BE
COLLECTED AFTER 7 YEARS FROM THE DATE OF THE ASSESSMENT. ANY
JUDGMENT ENTERED MAY BE ENFORCED OR RENEWED AS ANY OTHER
JUDGMENT.

REVISOR'S NOTE: This section is new language derived

without substantive change from former Art. 81, §

212, except (b), as that section related to taxes
under this article.

In this section, the former word "payable" is deleted
as surplusage in light of the word "due".

Former Art. 81, § 212(b), which related to the
prosecution of an action initiated within the period of
limitations, is deleted as surplusage.

Defined term: "Tax collector" § 13-101

13-1104. TIME FOR FILING CLAIMS FOR REFUND.

(A)  IN GENERAL.

EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, A CLAIM FOR
REFUND UNDER THIS ARTICLE MAY NOT BE FILED AFTER 3 YEARS FROM THE
DATE THE TAX, INTEREST, OR PENALTY WAS PAID.

(B)  ALCOHOLIC BEVERAGE TAX.

A CLAIM FOR REFUND OF ALCOHOLIC BEVERAGE TAX MAY NOT BE
FILED AFTER:

(1)  90 DAYS FROM THE DATE OF PURCHASE OR INVOICE OF
EXEMPT ALCOHOLIC BEVERAGES USED BY A HOSPITAL OR RELIGIOUS
ORGANIZATION; AND

(2)  6 MONTHS FROM THE DATE ON WHICH ALCOHOLIC
BEVERAGES ARE CONDEMNED, LOST, OR RENDERED UNMARKETABLE.

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