Section 13-828 – Hearing and Determination
(a) If, within 5 days after the date on which the notice to post security is mailed to a person, the person submits to the tax collector a written request for a hearing, the tax collector shall: (1) hold the hearing; and (2) at the hearing, make a final determination of the necessity for, propriety of, and amount […]
Section 13-807 – Filing, Indexing, and Recording
(a) A tax collector may file a notice of tax lien with the clerk of the circuit court for the county where the property that is subject to the lien is located. (b) (1) On receipt of a notice of tax lien, the clerk of a circuit court promptly shall: (i) record and index the lien; and (ii) enter the […]
Section 13-829 – Time for Posting Security
(a) Except as provided in subsection (b) of this section, a person shall post the security required under § 13-825 of this subtitle within 5 days after the date on which the notice is mailed under § 13-827 of this subtitle. (b) If a hearing is held under § 13-828 of this subtitle, a person shall post […]
Section 13-808 – Effect as Judgment Lien
From the date on which a tax lien is filed under § 13-807 of this subtitle, the lien has the full force and effect of a judgment lien.
Section 13-809 – Priority
(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. (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 […]
Section 13-810 – Enforcement by Judicial Proceeding
(a) If a tax lien is not satisfied or released on or before the 15th day after the notice of the lien is filed, recorded, and indexed under § 13-807 of this subtitle, a qualified attorney who is a regular salaried employee of the Comptroller or, at the request of the tax collector, the Attorney General […]
Section 13-811 – Enforcement by Wage Lien for Income Tax
(a) (1) In this section the following words have the meanings indicated. (2) “Paymaster”: (i) means an employer’s officer, representative, agent, or employee charged with the duty of paying salary, wages, or other compensation for personal services to an employee named in a notice of lien; and (ii) if the person named in a notice of lien is employed by […]
Section 13-812 – Notice of Tax Lien Sent to and Attachment by Financial Institution Holding Subject Property
(a) (1) In this section the following words have the meanings indicated. (2) “Account”, “account holder of interest”, and “financial institution” have the meanings stated in § 13-804 of this subtitle. (3) “Obligor” means a person whose property is subject to a tax lien. (b) (1) (i) The Comptroller may send notice of a tax lien to any financial institution that the […]
Section 13-815 – In General
(a) Within the period allowed in Subtitle 11 of this title, an action to collect tax imposed under this article may be brought in a court of competent jurisdiction. (b) If a person owes State and county or municipal corporation taxes to the same tax collector, an action under this section may combine claims for those taxes.
Section 13-816 – Initiation of Action; Compromise of Claim
(a) If a tax under this article is not paid when due, the Governor, tax collector, or Treasurer shall ask a qualified attorney who is a regular salaried employee of the Comptroller or the Attorney General to bring an action against the person responsible to pay the tax, unless a lien on real property under Part […]