Md. Code, Tax - General § 13-520
This is the official text of Md. Code, Tax - General § 13-520, part of Maryland’s Code, Tax - General — governs state taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§13–520.
Official statutory text
(a) On receipt of a petition, the clerk of the Tax Court immediately shall issue a subpoena that requires the appropriate tax determining agency to produce at a hearing before the Tax Court:
(1) the record of the proceeding from which the appeal is taken or a certified copy of the record; and
(2) any map, plat, or other document that is connected with the record.
(b) On request of a party, the Tax Court shall issue a subpoena that requires at a hearing before the Tax Court:
(1) the appearance of a witness to testify; and
(2) the production of any pertinent document.
(c) A subpoena issued under this section or § 13-521 of this subtitle shall be served by:
(1) the sheriff or deputy sheriff of the jurisdiction in which the person subpoenaed is found;
(2) the clerk or a deputy clerk of the Tax Court;
(3) certified mail, return receipt requested; or
(4) a private process server.
(1) the record of the proceeding from which the appeal is taken or a certified copy of the record; and
(2) any map, plat, or other document that is connected with the record.
(b) On request of a party, the Tax Court shall issue a subpoena that requires at a hearing before the Tax Court:
(1) the appearance of a witness to testify; and
(2) the production of any pertinent document.
(c) A subpoena issued under this section or § 13-521 of this subtitle shall be served by:
(1) the sheriff or deputy sheriff of the jurisdiction in which the person subpoenaed is found;
(2) the clerk or a deputy clerk of the Tax Court;
(3) certified mail, return receipt requested; or
(4) a private process server.
Status: in_force · Read it on the official government site
Need a lawyer in Maryland?
Find a Maryland lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.