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§ 13-816. Initiation of action, compromise of claim

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, § 13-816
§ 13-816. Initiation of action, compromise of claim
Currentness
Request for action
(a) If a tax under this article is not paid when due, the Governor, tax collector, or Treasurer shall ask a qualified attorney who is a regular salaried employee of the Comptroller or the Attorney General to bring an action against the person responsible to pay the tax, unless a lien on real property under Part II of this subtitle sufficiently secures the tax or a judgment in the action would not be collectible.
Initiation of action
(b)(1) If a request is made under subsection (a) of this section, the attorney or the Attorney General shall bring the action.
(2) In an action under this section, the plaintiff shall be:
(i) the State;
(ii) the Treasurer; or
(iii) the tax collector authorized by law to collect the tax.
Compromise of claim
(c) If the attorney or Attorney General and the tax collector agree that the full amount of the claim is not collectible, the attorney or Attorney General may:
(1) compromise the claim;
(2) accept a lesser amount; and
(3) issue a release of the claim or a satisfaction of the judgment.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 482.
MD Code, Tax - General, § 13-816, MD TAX GENERAL § 13-816
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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