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§ 13-304. Actions to compel persons to make return

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 3. Determination of Tax and Enforcement (Refs & Annos)
MD Code, Tax - General, § 13-304
§ 13-304. Actions to compel persons to make return
Currentness
If a person fails to comply with a notice and demand for a return the tax collector:
(1) may compel the person to make the return; and
(2) if the person fails to make the return, may file an appropriate action in a court of competent jurisdiction.

Credits

Added as Tax-General § 13-305 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 13-304 and amended by Acts 1988, c. 569, § 1.
Formerly Art. 81, §§ 132, 302.
MD Code, Tax - General, § 13-304, MD TAX GENERAL § 13-304
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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