(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.
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