Ch. 2                                    LAWS OF MARYLAND

The term "municipal corporation" is substituted for
the former word "city", for clarity.

For similar provisions, see TG § 13-1027.

Defined term: "County" § 1-101
9-721. RESERVED.
9-722. RESERVED.

PART V. LIMITATIONS.
9-723. TIME FOR COLLECTIONS.

(A)  7-YEAR LIMIT.

EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, A TAX
IMPOSED UNDER THIS TITLE 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 UNDER THIS TITLE 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 title.

The former word "payable" is deleted as surplusage in
light of the word "due".

For similar provisions, see TG § 13-1103.

9-724. TIME FOR FILING CLAIMS FOR REFUND.

A CLAIM FOR REFUND UNDER THIS TITLE MAY NOT BE FILED AFTER 3
YEARS FROM THE DATE THE TAX, INTEREST, OR PENALTY WAS PAID.

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