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§ 13-818. Judicial proceedings

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, § 13-818
§ 13-818. Judicial proceedings
Currentness
Priority over other civil cases
(a) If the plaintiff in an action under § 13-816 of this subtitle requests, the action shall be tried as soon as the action is at issue and shall take precedence over all other civil cases.
Certificate of tax collector
(b) In an action under § 13-816 of this subtitle, a certificate of the tax collector that shows the amount of tax, penalty, and interest due:
(1) is prima facie evidence of the amount of tax, penalty, and interest; and
(2) imposes on the defendant the burden of proving that the tax, penalty, and interest have been paid or any other defense.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, §§ 209, 211.
MD Code, Tax - General, § 13-818, MD TAX GENERAL § 13-818
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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