State Codes and Statutes
Statutes > Maryland > Tax-general > Title-13 > Subtitle-8 > 13-809§ 13-809. Priority.
(a) In general.- 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) Limitations.-
(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 tax lien has been filed under § 13-807 of this subtitle.
(2) Even if notice of a tax lien is filed, the lien is not valid against any claim described in § 6323(b), (c), or (d) of the Internal Revenue Code.
(c) Effect of federal law.- The rules and definitions in § 6323(e), (h), and (i) of the Internal Revenue Code shall apply in construing this section.
[1988, ch. 569, § 1; 1989, ch. 5, § 1.]
