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§ 13-504. Reciprocal recognition and enforcement of taxes

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 5. Appeals and Judicial Procedures Generally (Refs & Annos)
Part II. Judicial Procedures Generally (Refs & Annos)
MD Code, Tax - General, § 13-504
§ 13-504. Reciprocal recognition and enforcement of taxes
State tax defined
(a) In this section, “state tax”:
(1) means a tax that is lawfully imposed by another state and is similar to a tax imposed under this article; and
(2) includes interest and penalties on the tax.
Reciprocal recognition and enforcement of taxes
(b) A court of this State shall recognize and enforce the liability for a state tax if the state that imposes the tax similarly recognizes and enforces the liability for a tax that this State lawfully imposes.
Officials of other states
(c)(1) An official of a reciprocating state may bring an action in a court of this State to collect state taxes.
(2) Certification, by the Secretary of State or other comparable official of another state, that an official has authority to collect state taxes is conclusive proof of that authority.


Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 127.
MD Code, Tax - General, § 13-504, MD TAX GENERAL § 13-504
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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