Maryland § 20-127
Full text of Maryland Maryland Code § 20-127, with citation guidance and answers to common questions.
§ 20-127.
(a) Except as provided in subsection (b) of this section, a tax imposed under this title may not be collected after 7 years from the date the tax is due.
(b) If a tax collector fails to collect a tax and a receiver or trustee is appointed within the period specified in subsection (a) of this section to complete the tax collection, the period for collecting the tax extends for 2 years from the date that the trustee or receiver is appointed.
(c) (1) If the assessment of any tax under this title has been made within the period of limitations applicable to the assessment, a tax may not be collected after 7 years from the date of the assessment.
(2) Any judgment entered may be enforced or renewed as any other judgment.
Frequently Asked Questions About Maryland § 20-127
What does Maryland Code § 20-127 cover?
Section 20-127 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 § 20-127?
A common citation format is "Maryland Code § 20-127" (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 § 20-127 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.