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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 13-818

§ 13-818

Official textmgaleg.maryland.gov

# (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.

# (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.

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In this article (40 sections)
  1. gtg-13-712 · § 13-712
  2. gtg-13-713 · § 13-713
  3. gtg-13-714 · § 13-714
  4. gtg-13-715 · § 13-715
  5. gtg-13-716 · § 13-716
  6. gtg-13-717 · § 13-717
  7. gtg-13-801 · § 13-801
  8. gtg-13-802 · § 13-802
  9. gtg-13-804 · § 13-804
  10. gtg-13-805 · § 13-805
  11. gtg-13-806 · § 13-806
  12. gtg-13-807 · § 13-807
  13. gtg-13-808 · § 13-808
  14. gtg-13-809 · § 13-809
  15. gtg-13-810 · § 13-810
  16. gtg-13-811 · § 13-811
  17. gtg-13-812 · § 13-812
  18. gtg-13-815 · § 13-815
  19. gtg-13-816 · § 13-816
  20. gtg-13-817 · § 13-817
  21. gtg-13-818 · § 13-818
  22. gtg-13-821 · § 13-821
  23. gtg-13-824 · § 13-824
  24. gtg-13-825 · § 13-825
  25. gtg-13-826 · § 13-826
  26. gtg-13-827 · § 13-827
  27. gtg-13-828 · § 13-828
  28. gtg-13-829 · § 13-829
  29. gtg-13-830 · § 13-830
  30. gtg-13-831 · § 13-831
  31. gtg-13-832 · § 13-832
  32. gtg-13-834 · § 13-834
  33. gtg-13-835 · § 13-835
  34. gtg-13-836 · § 13-836
  35. gtg-13-837 · § 13-837
  36. gtg-13-838 · § 13-838
  37. gtg-13-839 · § 13-839
  38. gtg-13-840 · § 13-840
  39. gtg-13-841 · § 13-841
  40. gtg-13-842 · § 13-842
Full table of contents →