§ 14-1101. Collection of tax

   (a) In general -- 7-year limitation. -- Except as otherwise provided in this section and in this article, any tax imposed under this article may be collected only on or before 7 years from the date the tax is due.

(b) Exception -- Court action. -- For any tax imposed under this article within the limitations of this subtitle, the tax may be collected by an action that is filed in court on or before 7 years from the date that the tax is due. Any judgment entered may be enforced or renewed as any other judgment.

(c) Exception -- Appointment of receiver or trustee. -- If a 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 collection period is 2 years from the date of the appointment of the trustee or receiver or 7 years from the date the tax is due, whichever is later.

(d) Limitations for tax imposed before July 1, 1982. -- The 7-year limitation specified by subsection (a) of this section applies to any tax under this article that is imposed on or after July 1, 1982. For a tax imposed before July 1, 1982, the period of limitations is 4 years.

HISTORY: 1985, ch. 8, § 2; 1986, chs. 171, 822.