Section 13-806 - Duration of lien(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: (ii) released by the tax collector because the lien is:1. unenforceable by reason of lapse of time; 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.Amended by 2019 Md. Laws, Ch. 225,Sec. 1, eff. 7/1/2019.