Md. Code, Tax - General § 13-806
This is the official text of Md. Code, Tax - General § 13-806, part of Maryland’s Code, Tax - General — governs state taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§13–806.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
Need a lawyer in Maryland?
Find a Maryland lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.