<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-520" title_number="13" title_name="Procedure" subtitle_number="5" subtitle_name="Appeals and Judicial Procedures Generally">
  <level label="a">
    <text>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:</text>
    <level label="1">
      <text>the record of the proceeding from which the appeal is taken or a certified copy of the record; and</text>
    </level>
    <level label="2">
      <text>any map, plat, or other document that is connected with the record.</text>
    </level>
  </level>
  <level label="b">
    <text>On request of a party, the Tax Court shall issue a subpoena that requires at a hearing before the Tax Court:</text>
    <level label="1">
      <text>the appearance of a witness to testify; and</text>
    </level>
    <level label="2">
      <text>the production of any pertinent document.</text>
    </level>
  </level>
  <level label="c">
    <text>A subpoena issued under this section or § 13-521 of this subtitle shall be served by:</text>
    <level label="1">
      <text>the sheriff or deputy sheriff of the jurisdiction in which the person subpoenaed is found;</text>
    </level>
    <level label="2">
      <text>the clerk or a deputy clerk of the Tax Court;</text>
    </level>
    <level label="3">
      <text>certified mail, return receipt requested; or</text>
    </level>
    <level label="4">
      <text>a private process server.</text>
    </level>
  </level>
</section>
