# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 5. Appeals and Judicial Procedures Generally

#### Section 13-520

(a) On receipt of a petition, the clerk of the Tax Court immediately shall issue a subpoena that requires the appropriate tax determining agency to produce at a hearing before the Tax Court:

  (1) the record of the proceeding from which the appeal is taken or a certified copy of the record; and

  (2) any map, plat, or other document that is connected with the record.

(b) On request of a party, the Tax Court shall issue a subpoena that requires at a hearing before the Tax Court:

  (1) the appearance of a witness to testify; and

  (2) the production of any pertinent document.

(c) A subpoena issued under this section or Sec. 13-521 of this subtitle shall be served by:

  (1) the sheriff or deputy sheriff of the jurisdiction in which the person subpoenaed is found;

  (2) the clerk or a deputy clerk of the Tax Court;

  (3) certified mail, return receipt requested; or

  (4) a private process server.

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