1. (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. (1) the person required to pay the tax; or
   2. (2) the fiduciary estate on which the tax is imposed.

2. (b) Unpaid inheritance tax, interest, and penalties constitute a lien, in favor of the State, extending to:

   1. (1) the assets of a small business for which an alternative payment schedule was granted under § 7-218 of this article; and
   2. (2) any other property on which inheritance tax is due.
3. (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.
4. (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.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1988, c. 569, § 1; Acts 1988, c. 643, § 2.

Formerly Art. 56, § 154; Art. 62A, § 4; Art. 81, §§ 157, 160, 176A, 279, 312, 313A, 322, 342, 393, 409A, 453.