# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 5. Appeals and Judicial Procedures Generally

#### Section 13-521

(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.

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