§ 13–304

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 13-304 (2026)

Title 13. Procedure

Subtitle 3. Determination of Tax and Enforcement

If a person fails to comply with a notice and demand for a return the tax collector:

(1)

may compel the person to make the return; and

(2)

if the person fails to make the return, may file an appropriate action in a court of competent jurisdiction.