Md. Code Ann., Tax-Gen. § 13-521 — § 13-521

(a) A party may take a deposition in or out of the State in the manner provided by law for taking depositions in a civil case.
(b) On request of a party, the Tax Court shall issue a subpoena that requires at a deposition:
(1) the appearance of a witness to testify; and
(2) the production of any pertinent document.