(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:

1. unenforceable by reason of lapse of time; or

2. uncollectible; or

(2) 20 years after the date of assessment.

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

(i) arises on the date of distribution; and

(ii) continues for 20 years.

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

(i) arises on the date on which the interest in the property vests in possession; and

(ii) continues for 20 years.

(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:

(i) arises on the date on which the decedent died; and

(ii) continues for 20 years.