Maryland Statutes
§ 13-809
Maryland § 13-809
This text of Maryland § 13-809 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - General § 13-809 (2026).
Text
(a)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)(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)The rules and definitions in § 6323(e), (h), and (i) of the Internal Revenue Code shall apply in construing this section.
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Bluebook (online)
Maryland § 13-809, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/13-809.