§ 13–815
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-815 (2026)
Title 13. Procedure
Subtitle 8. Collections
§ 13–815LinkCopy Citation
(a)
Within the period allowed in Subtitle 11 of this title, an action to collect tax imposed under this article may be brought in a court of competent jurisdiction.
(b)
If a person owes State and county or municipal corporation taxes to the same tax collector, an action under this section may combine claims for those taxes.