§13–805.

    (a)    Unpaid tax, interest, and penalties constitute a lien, in favor of the State, extending to all property and rights to property belonging to:

        (1)    the person required to pay the tax; or

        (2)    the fiduciary estate on which the tax is imposed.

    (b)    Unpaid inheritance tax, interest, and penalties constitute a lien, in favor of the State, extending to:

        (1)    the assets of a small business for which an alternative payment schedule was granted under § 7-218 of this article; and

        (2)    any other property on which inheritance tax is due.

    (c)    Unpaid Maryland estate tax and interest constitute a lien, in favor of the State, extending to the estate that is subject to the Maryland estate tax.

    (d)    Unpaid Maryland generation-skipping transfer tax and interest constitute a lien, in favor of the State, extending to any property included in the generation-skipping transfer for which the Maryland generation-skipping transfer tax is due.