§ 13-504. Reciprocal recognition and enforcement of taxes
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-504
§ 13-504. Reciprocal recognition and enforcement of taxes
(a) In this section, “state tax”:
(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.
(c)(1) An official of a reciprocating state may bring an action in a court of this State to collect state taxes.
Credits
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 with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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