Is there a statute of limitations on state of MD to collect back taxes

Both Maryland and the IRS have statutes of limitations which apply to the collection and assesment of tax.

The assessment statute does not start to run until the return is filed. The government will then assess on the basis of the return, or audit the return, and issue an assessment on the basis of the audit.

Once assessed the government will then collect the tax. For federal purposes, the statute is generally 10 years, and for MD generally 12. The statutes may be tolled by taxpayer actions, including offer in compromise filing, and bankrupcty. To determine the expiration date, call MD at 1-800-MD-TAXES. You may also consider the new MD tax amnesty program-- I've attached a link which explains it in greater detail.