§ 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 until the earlier of:

# (1)

the date on which the lien is:

(i) satisfied; or

(ii) released by the tax collector because the lien is:
1. unenforceable by reason of lapse of time; or
2. uncollectible; or

# (2)

20 years after the date of assessment.

# (b)

# (1)

Except as otherwise provided in this subsection, a lien for unpaid inheritance tax:

(i) arises on the date of distribution; and

(ii) continues for 20 years.

# (2)

If the property is subject to a special valuation under § 7–211 of this article, a lien:

(i) arises on the date on which the interest in the property vests in possession; and

(ii) continues for 20 years.

# (3)

If the unpaid inheritance tax is attributable to the disqualification of property that was qualified for special valuation or exemption under § 7–211 of this article, the lien:

(i) arises on the date on which the decedent died; and

(ii) continues for 20 years.