§ 7–106
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 7-106 (2026)
Title 7. Death Taxes
Subtitle 1. Definitions; General Provisions
§ 7–106LinkCopy Citation
The board of arbitrators may administer oaths, take testimony, and subpoena witnesses and books, records, and other documents. A subpoena may be signed by any member of the board. If a person fails to obey a subpoena, on petition of the board, any court of record of this State may pass an order requiring compliance with the subpoena and may punish failure to obey the order as a contempt.