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§ 1-302. Recognition of tax liability incurred in other states

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 1. Definitions; Rules of Construction; General Provisions
Subtitle 3. General Provisions
MD Code, Tax - Property, § 1-302
§ 1-302. Recognition of tax liability incurred in other states
Currentness
“Taxes” defined
(a) In this section, “taxes” includes interest and penalties on taxes.
In general
(b) The courts of this State shall recognize and enforce liability for taxes imposed by the laws of another state if the other state recognizes and enforces liability for similar taxes imposed by this State.
Cause of action
(c) An official of another state described in subsection (b) of this section may bring an action in the courts of this State to collect taxes. A certification of the Secretary of State of the other state or comparable official in the District of Columbia is conclusive proof that the official has the authority to collect the taxes.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
MD Code, Tax - Property, § 1-302, MD TAX PROPERTY § 1-302
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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