{"data":{"id":"us-md/md.-code-tax-general-13-1103","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–1103","heading":"","body":"(a) Except as otherwise provided in this section, a tax imposed under this article may not be collected after 10 years from the date the tax is due.\n(b) If a tax collector fails to collect a tax and a receiver or trustee is appointed within the period specified in subsection (a) of this section to complete the tax collection, the period for collecting the tax extends for 2 years from the date that the trustee or receiver is appointed.\n(c) (1) If the assessment of any tax has been made within the period of limitations applicable to the assessment, a tax may not be collected after 10 years from the date of the assessment.\n(2) Any judgment entered may be enforced or renewed as any other judgment.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-1103","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"51ee6029d9a1027affd4bb768b06b3d2185f693e6b70a142fb68f081ff9a8b97","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-1102","next":"us-md/md.-code-tax-general-13-1104"},"notice":"GroundRules: Original legal text. Not legal advice."}