(a) In general.- 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) Inheritance tax.- Unpaid inheritance tax, interest, and penalties constitute a lien, in favor of the State, extending to:
(1) the assets of a small business for which an alternative payment schedule was granted under § 7-218 of this article; and
(2) any other property on which inheritance tax is due.
(c) Maryland estate tax.- 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.
(d) Maryland generation-skipping transfer tax.- 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.
(a) In general.- 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) Inheritance tax.- Unpaid inheritance tax, interest, and penalties constitute a lien, in favor of the State, extending to:
(1) the assets of a small business for which an alternative payment schedule was granted under § 7-218 of this article; and
(2) any other property on which inheritance tax is due.
(c) Maryland estate tax.- 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.
(d) Maryland generation-skipping transfer tax.- 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.
(a) In general.- 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) Inheritance tax.- Unpaid inheritance tax, interest, and penalties constitute a lien, in favor of the State, extending to:
(1) the assets of a small business for which an alternative payment schedule was granted under § 7-218 of this article; and
(2) any other property on which inheritance tax is due.
(c) Maryland estate tax.- 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.
(d) Maryland generation-skipping transfer tax.- 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.
