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§ 13-815. Action to collect tax

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 8. Collections (Refs & Annos)
Part III. Actions to Collect Tax (Refs & Annos)
MD Code, Tax - General, § 13-815
§ 13-815. Action to collect tax
Currentness
In general
(a) Within the period allowed in Subtitle 11 of this title, an action to collect tax imposed under this article may be brought in a court of competent jurisdiction.
Multiple claims
(b) If a person owes State and county or municipal corporation taxes to the same tax collector, an action under this section may combine claims for those taxes.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, §§ 207, 212.
MD Code, Tax - General, § 13-815, MD TAX GENERAL § 13-815
Current through legislation effective through April 25, 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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