Maryland § 20-101
Full text of Maryland Maryland Code § 20-101, with citation guidance and answers to common questions.
§ 20-101.
(a) The proceeds of a sale of any property of a person liable for a tax shall be applied in the following order:
(1) to the claim of any purchaser, holder of a security interest, or mechanics’ lienor, as those terms are defined in § 6323(h) of the Internal Revenue Code, or to the claim of a judgment creditor whose lien attached before a claim for unpaid tax, interest, and penalties;
(2) to any claim described in § 6323(b), (c), or (d) of the Internal Revenue Code; and
(3) to a claim for any unpaid tax, interest, and penalties.
(b) (1) A judicial officer who makes a sale of property shall determine from the tax collector whether the owner of the property owes any tax, interest, or penalties.
(2) The judicial officer is personally liable and the bond of the officer is liable for any tax, interest, or penalties not paid to the tax collector in violation of this section.
Frequently Asked Questions About Maryland § 20-101
What does Maryland Code § 20-101 cover?
Section 20-101 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 20-101?
A common citation format is "Maryland Code § 20-101" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 20-101 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.