Md. Code, Tax - General § 13-806

in effect

(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.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-806&enactments=falseFetched: 10/17/2026