<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-521" title_number="13" title_name="Procedure" subtitle_number="5" subtitle_name="Appeals and Judicial Procedures Generally">
  <level label="a">
    <text>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.</text>
  </level>
  <level label="b">
    <text>On request of a party, the Tax Court shall issue a subpoena that requires at a deposition:</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>
</section>
