|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
H.B. 13
|
|
VETOES
|
|
|
|
|
|
|
|
|
|
|
|
|
|
13-701.
(a) Except as otherwise provided in this subtitle, if a person or governmental
unit fails to pay a tax when due under this article, the tax collector shall assess a
penalty not exceeding 10% of the unpaid tax.
(b) (1) If a person fails to pay financial institution franchise tax, income tax,
or tobacco tax when required under this article, the tax collector shall assess a
penalty not exceeding 25% of the unpaid tax.
(2) If a person fails to file a motor carrier tax return or motor fuel tax
return when required under this article, the Comptroller shall assess a penalty not
exceeding $25.
[(e) The penalty under subsection (a) of this section may be assessed for unpaid
inheritance tax at or after the time allowed for the assessment of interest under §
13-601(c) of this title.]
13-805.
(a) Unpaid tax, interest, and penalties constitute a lien, in favor of the State,
extending to all property and rights to property belonging to:
(1) the person required to pay the tax; or
(2) the fiduciary estate on which the tax is imposed.
[(b) Unpaid inheritance tax, interest, and penalties constitute a lien, in favor of
the State, extending to:
(1) the assets of a small business for which an alternative payment
schedule was granted under § 7-218 of this article; and
(2) any other property on which inheritance tax is due.
(c)] (B) Unpaid Maryland estate tax and interest constitute a lien, in favor of
the State, extending to the estate that is subject to the Maryland estate tax.
[(d)] (C) Unpaid Maryland generation skipping transfer tax and interest
constitute a lien, in favor of the State, extending to any property included in the
generation skipping transfer for which the Maryland generation skipping transfer
tax is due.
13-806.
[(a)] Unless another date is specified by law [and except for a lien under
subsection (b) of this section], a lien arises on the date of notice that the tax is due
and continues to the date on which the lien is:
(1) satisfied; or
(2) released by the tax collector because the lien is:
(i) unenforceable by reason of lapse of time; or
|
|
|
|
|
|
|
|
|
|
- 4230 -
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 |
