{"data":{"id":"us-md/md.-code-tax-general-13-809","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–809","heading":"","body":"(a) A tax lien shall be first paid and satisfied from the proceeds of a sale of any property of a person liable for the tax.\n(b) (1) Notwithstanding subsection (a) of this section, a tax lien is not valid against any purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor until notice of the tax lien has been filed under § 13-807 of this subtitle.\n(2) Even if notice of a tax lien is filed, the lien is not valid against any claim described in § 6323(b), (c), or (d) of the Internal Revenue Code.\n(c) The rules and definitions in § 6323(e), (h), and (i) of the Internal Revenue Code shall apply in construing this section.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-809","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"c951b979c19cc1fd379de6ebaea5486cb36505cdeb42404c275c3da118f0c79f","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-808","next":"us-md/md.-code-tax-general-13-810"},"notice":"GroundRules: Original legal text. Not legal advice."}