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 13-805 – Unpaid Tax
(a) Unpaid tax, interest, and penalties constitute a lien, in favor of the State, extending to all property and rights to property belonging to: (1) the person required to pay the tax; or (2) the fiduciary estate on which the tax is imposed. (b) Unpaid inheritance tax, interest, and penalties constitute a lien, in favor of the State, extending […]
Section 13-806 – Duration of Lien
(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: (1) the date on which the lien is: (i) satisfied; or (ii) released by the tax collector because the lien is: […]
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 13-808 – 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 […]