{"data":{"id":"us-md/md.-code-tax-general-13-806","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–806","heading":"","body":"(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:\n(1) the date on which the lien is:\n(i) satisfied; or\n(ii) released by the tax collector because the lien is:\n1. unenforceable by reason of lapse of time; or\n2. uncollectible; or\n(2) 20 years after the date of assessment.\n(b) (1) Except as otherwise provided in this subsection, a lien for unpaid inheritance tax:\n(i) arises on the date of distribution; and\n(ii) continues for 20 years.\n(2) If the property is subject to a special valuation under § 7–211 of this article, a lien:\n(i) arises on the date on which the interest in the property vests in possession; and\n(ii) continues for 20 years.\n(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:\n(i) arises on the date on which the decedent died; and\n(ii) continues for 20 years.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-806","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"508e668552c65694bcd7b963d0bba7fba4c060fba26f650e75c0124509bb2cd9","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-805","next":"us-md/md.-code-tax-general-13-807"},"notice":"GroundRules: Original legal text. Not legal advice."}