Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Gen. § 13-809
§ 13-809
# (a)
A tax lien shall be first paid and satisfied from the proceeds of a sale of any property of a person liable for the tax.
# (b)
# (1)
Notwithstanding subsection (a) of this section, a tax lien is not valid against any purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor until notice of the tax lien has been filed under § 13-807 of this subtitle.
# (2)
Even if notice of a tax lien is filed, the lien is not valid against any claim described in § 6323(b), (c), or (d) of the Internal Revenue Code.
# (c)
The rules and definitions in § 6323(e), (h), and (i) of the Internal Revenue Code shall apply in construing this section.
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In this article (40 sections)
- gtg-13-706.1 · § 13-706.1
- gtg-13-706 · § 13-706
- gtg-13-707 · § 13-707
- gtg-13-708 · § 13-708
- gtg-13-709 · § 13-709
- gtg-13-710 · § 13-710
- gtg-13-711 · § 13-711
- gtg-13-712 · § 13-712
- gtg-13-713 · § 13-713
- gtg-13-714 · § 13-714
- gtg-13-715 · § 13-715
- gtg-13-716 · § 13-716
- gtg-13-717 · § 13-717
- gtg-13-801 · § 13-801
- gtg-13-802 · § 13-802
- gtg-13-804 · § 13-804
- gtg-13-805 · § 13-805
- gtg-13-806 · § 13-806
- gtg-13-807 · § 13-807
- gtg-13-808 · § 13-808
- gtg-13-809 · § 13-809
- gtg-13-810 · § 13-810
- gtg-13-811 · § 13-811
- gtg-13-812 · § 13-812
- gtg-13-815 · § 13-815
- gtg-13-816 · § 13-816
- gtg-13-817 · § 13-817
- gtg-13-818 · § 13-818
- gtg-13-821 · § 13-821
- gtg-13-824 · § 13-824
- gtg-13-825 · § 13-825
- gtg-13-826 · § 13-826
- gtg-13-827 · § 13-827
- gtg-13-828 · § 13-828
- gtg-13-829 · § 13-829
- gtg-13-830 · § 13-830
- gtg-13-831 · § 13-831
- gtg-13-832 · § 13-832
- gtg-13-834 · § 13-834
- gtg-13-835 · § 13-835