Md. Code, Tax - General § 7-106
This is the official text of Md. Code, Tax - General § 7-106, part of Maryland’s Code, Tax - General — governs state taxation.
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§7–106.
Official statutory text
The board of arbitrators may administer oaths, take testimony, and subpoena witnesses and books, records, and other documents. A subpoena may be signed by any member of the board. If a person fails to obey a subpoena, on petition of the board, any court of record of this State may pass an order requiring compliance with the subpoena and may punish failure to obey the order as a contempt.
Status: in_force · Read it on the official government site
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