# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 3. Determination of Tax and Enforcement

#### Section 13-304

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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)