# COMAR Title 14 — Independent Agencies

## Subtitle 12 — Tax Court

### Chapter 01 — Rules of Procedure

#### Regulation .09 Summonses and Subpoenas.

*COMAR 14.12.01.09*

A. An original and two signed copies of requests for summonses and/or subpoenas duces tecum shall be delivered to the Clerk at least five (5) working days before the date the case is scheduled for trial. The signature of such request shall be taken as a guarantee of any Sheriff's cost for making service of the summons or subpoena.

B. Failure to obey a summons or subpoena of this Court, lawfully issued and served, may subject the person guilty of such failure to contempt proceedings pursuant to Tax General Article, §13-522, Annotated Code of Maryland.