§ 13-805 Unpaid tax
§ 13-806 Duration of lien
§ 13-807 Filing, indexing, and recording
§ 13-808 Effect as judgment lien
§ 13-809 Priority
§ 13-810 Enforcement by judicial proceeding
§ 13-811 Enforcement by wage lien for income tax
§ 13-812 Notice of tax lien sent to and attachment by financial institution holding subject property

Terms Used In Maryland Code > TAX - GENERAL > Title 13 > Subtitle 8 > Part II - Liens

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • certified mail: includes "registered mail"; and

    (3) "registered mail" includes "certified mail". See
  • Contract: A legal written agreement that becomes binding when signed.
  • County: means a county of the State or Baltimore City. See
  • Decedent: A deceased person.
  • Docket: A log containing brief entries of court proceedings.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • including: means includes or including by way of illustration and not by way of limitation. See
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See