Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 13-805

§ 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)

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)

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.

Source: view the official text

In this article (40 sections)

Full table of contents →