Ch. 203

2003 LAWS OF MARYLAND

[(2)] (II) if the person named in a notice of lien is employed by the federal
government or its instrumentality with an office in the State where employee records
are kept, whether or not payroll records are kept or the payroll is prepared at that
office, includes the employee who:

[(i)] 1. is designated to keep and maintain employee records in
that office; and

[(ii)]2. is or may be designated to receive and distribute pay checks
to the employees.

(3) "TAX WAGE LIEN" MEANS THE LIEN ON WAGES DESCRIBED IN THIS
SECTION.

(B) A TAX LIEN FOR ANY TAX ADMINISTERED BY THE COMPTROLLER UNDER
THIS ARTICLE EXTENDS TO AND COVERS ALL SALARY, WAGES, OR OTHER
COMPENSATION FOR PERSONAL SERVICES THAT IS DUE OR BECOMES PAYABLE ON
OR AFTER THE TIME THE LIEN ARISES.

[(b)] (C) The Comptroller promptly shall give notice of [an income] A tax wage
lien that states the lien amount, THE TYPE OF TAX, and the name of the person against
whom the lien is taken by:

(1)     certified mail, return receipt requested, under the postmark of the
United States Postal Service, to the employer; or

(2)     personal service on the employer.

[(c)] (D) (1) If an employer knows or has reason to know of the import of the
contents of the certified mail and refuses to accept its delivery, service as required
under subsection [(b)(1)] (C)(1) of this section is made when delivery is refused.

(2) Service as required under subsection [(b)(2)] (C)(2) of this section is
made when personal service is made on an officer or paymaster of the employer.

[(d)](E) (1) From salary, wages, or other compensation for personal services
that is due or becomes payable on or after the date on which a notice of wage lien is
served to the date on which a notice of satisfaction or release of the wage lien is
received, an employer or paymaster promptly shall pay to the Comptroller any salary,
wages, or other compensation due to the delinquent taxpayer, excluding only those
amounts specified in paragraph (2) of this subsection.

(2) The amount excluded under paragraph (1) of this subsection from
amounts paid to the delinquent taxpayer is the amount exempt from attachment
provided in § 15-601.1 of the Commercial Law Article.

[(e)] (F) The Comptroller promptly shall give a notice of satisfaction or release
of [an income] A tax wage lien to each employer or paymaster who received notice of
the wage lien.

[(f)] (G) If, after service of a notice of [income] A tax wage lien, an employer or
paymaster pays an employee salary, wages, or other compensation for personal services
in excess of the amount allowed in subsection [(d)(2)] (E)(2) of this section, the

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