§ 13–521
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-521 (2026)
Title 13. Procedure
Subtitle 5. Appeals and Judicial Procedures Generally
§ 13–521LinkCopy Citation
(a)
A party may take a deposition in or out of the State in the manner provided by law for taking depositions in a civil case.
(b)
On request of a party, the Tax Court shall issue a subpoena that requires at a deposition:
(1)
the appearance of a witness to testify; and
(2)
the production of any pertinent document.