<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-816" title_number="13" title_name="Procedure" subtitle_number="8" subtitle_name="Collections">
  <level label="a">
    <text>If a tax under this article is not paid when due, the Governor, tax collector, or Treasurer shall ask a qualified attorney who is a regular salaried employee of the Comptroller or the Attorney General to bring an action against the person responsible to pay the tax, unless a lien on real property under Part II of this subtitle sufficiently secures the tax or a judgment in the action would not be collectible.</text>
  </level>
  <level label="b">
    <level label="1">
      <text>If a request is made under subsection (a) of this section, the attorney or the Attorney General shall bring the action.</text>
    </level>
    <level label="2">
      <text>In an action under this section, the plaintiff shall be:</text>
      <level label="i">
        <text>the State;</text>
      </level>
      <level label="ii">
        <text>the Treasurer; or</text>
      </level>
      <level label="iii">
        <text>the tax collector authorized by law to collect the tax.</text>
      </level>
    </level>
  </level>
  <level label="c">
    <text>If the attorney or Attorney General and the tax collector agree that the full amount of the claim is not collectible, the attorney or Attorney General may:</text>
    <level label="1">
      <text>compromise the claim;</text>
    </level>
    <level label="2">
      <text>accept a lesser amount; and</text>
    </level>
    <level label="3">
      <text>issue a release of the claim or a satisfaction of the judgment.</text>
    </level>
  </level>
</section>
