{"data":{"id":"us-md/md.-code-tax-general-13-805","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–805","heading":"","body":"(a) Unpaid tax, interest, and penalties constitute a lien, in favor of the State, extending to all property and rights to property belonging to:\n(1) the person required to pay the tax; or\n(2) the fiduciary estate on which the tax is imposed.\n(b) Unpaid inheritance tax, interest, and penalties constitute a lien, in favor of the State, extending to:\n(1) the assets of a small business for which an alternative payment schedule was granted under § 7-218 of this article; and\n(2) any other property on which inheritance tax is due.\n(c) Unpaid Maryland estate tax and interest constitute a lien, in favor of the State, extending to the estate that is subject to the Maryland estate tax.\n(d) Unpaid Maryland generation-skipping transfer tax and interest constitute a lien, in favor of the State, extending to any property included in the generation-skipping transfer for which the Maryland generation-skipping transfer tax is due.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-805","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"368c1d849a6e8e46acb084350be3fcc50372d830fa4acdf79cc8ea3114c7b010","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-804","next":"us-md/md.-code-tax-general-13-806"},"notice":"GroundRules: Original legal text. Not legal advice."}