Until the foreign personal representative pays, or secures to the satisfaction of the register, the payment of the inheritance tax fixed as provided in § 5–504 of this subtitle, with interest and penalties, and files the receipt for the payment or evidence of security with the register to be included among the permanent records of the court, the unpaid tax obligation shall constitute a lien against the property in accordance with the provisions of § 13–806 of the Tax – General Article.
Structure Maryland Statutes
Subtitle 5 - Foreign Personal Representative
Section 5-501 - Letters in Maryland Not Required
Section 5-502 - Powers of Foreign Personal Representative
Section 5-503 - Notice by Foreign Personal Representative; Claims Against Nonresident Decedents
Section 5-504 - Procedure for Fixing Inheritance Tax
Section 5-505 - Lien for Payment of Taxes
Section 5-506 - Order Directing Transfer of Title to Property