State tax liens against businesses or its proprietors assessed for non-payment of unemployment compensation insurance (often referred to as Maryland Unemployment Compensation Liens or MUCL) [Md Ann. Code art 95A], individuals for non-payment of income tax [Md Ann. Code art 81], and Baltimore City earnings tax liens [BC Code art 28].

Each case file provides case, docket and page numbers, name of defendant, assessed amount with interest, etc. Each of the three subseries is filed independently within the record series but share the same docket. Case files are arranged alphabetically through 1952 then by case number there after. Baltimore City maintains a separate docket. The State Archives has no docketing or indexing for these records. Cases filed after 1952 are filed in the order in which they appear in the docket with each docket entry assigned the next available case number. Hence, if docket and page are known, but not the case number, narrow the search by date, then search by docket and page number.