1. (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. (1) the date on which the lien is:

      1. (i) satisfied; or

      2. (ii) released by the tax collector because the lien is:

         1. 1. unenforceable by reason of lapse of time; or
         2. 2. uncollectible; or
   2. (2) 20 years after the date of assessment.

2. (b)

   1. (1) Except as otherwise provided in this subsection, a lien for unpaid inheritance tax:

      1. (i) arises on the date of distribution; and
      2. (ii) continues for 20 years.

   2. (2) If the property is subject to a special valuation under § 7-211 of this article, a lien:

      1. (i) arises on the date on which the interest in the property vests in possession; and
      2. (ii) continues for 20 years.

   3. (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:

      1. (i) arises on the date on which the decedent died; and
      2. (ii) continues for 20 years.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1996, c. 367, § 1, eff. July 1, 1996; Acts 2019, c. 225, § 1, eff. July 1, 2019.

Formerly Art. 56, § 154; Art. 81, §§ 128A, 154, 157, 160, 161, 313A, 322, 342, 393, 409A, 453.