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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 13-522

§ 13-522

Official textmgaleg.maryland.gov

# (a)

If, without reasonable cause, a person fails to obey a subpoena, refuses to be sworn, or refuses to testify, the Tax Court may and, on request of a party, shall apply to a circuit court to issue an order, returnable within 5 days, that directs the person to show cause for the refusal to be sworn or to testify or the failure to obey the subpoena.

# (b)

# (1)

After the expiration of the time period in subsection (a) of this section, the circuit court shall conduct a hearing to determine the existence of reasonable cause.

# (2)

If the circuit court determines that there is no reasonable cause for the failure to comply, the circuit court shall order compliance with the directive of the Tax Court.

# (c)

A person who fails to comply with the order of a circuit court may be held in contempt of court, and the circuit court shall impose sanctions appropriate for contempt.

# (d)

A person may appeal a finding of contempt under this section.

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In this article (40 sections)
  1. gtg-13-409 · § 13-409
  2. gtg-13-410 · § 13-410
  3. gtg-13-411 · § 13-411
  4. gtg-13-412 · § 13-412
  5. gtg-13-413 · § 13-413
  6. gtg-13-501 · § 13-501
  7. gtg-13-504 · § 13-504
  8. gtg-13-505 · § 13-505
  9. gtg-13-508 · § 13-508
  10. gtg-13-509 · § 13-509
  11. gtg-13-510 · § 13-510
  12. gtg-13-511 · § 13-511
  13. gtg-13-514 · § 13-514
  14. gtg-13-515 · § 13-515
  15. gtg-13-516 · § 13-516
  16. gtg-13-517 · § 13-517
  17. gtg-13-518 · § 13-518
  18. gtg-13-519 · § 13-519
  19. gtg-13-520 · § 13-520
  20. gtg-13-521 · § 13-521
  21. gtg-13-522 · § 13-522
  22. gtg-13-523 · § 13-523
  23. gtg-13-524 · § 13-524
  24. gtg-13-525 · § 13-525
  25. gtg-13-526 · § 13-526
  26. gtg-13-527 · § 13-527
  27. gtg-13-528 · § 13-528
  28. gtg-13-529 · § 13-529
  29. gtg-13-532 · § 13-532
  30. gtg-13-601 · § 13-601
  31. gtg-13-602 · § 13-602
  32. gtg-13-603 · § 13-603
  33. gtg-13-604 · § 13-604
  34. gtg-13-605 · § 13-605
  35. gtg-13-606 · § 13-606
  36. gtg-13-701 · § 13-701
  37. gtg-13-702 · § 13-702
  38. gtg-13-703 · § 13-703
  39. gtg-13-704 · § 13-704
  40. gtg-13-705 · § 13-705
Full table of contents →