Md. Code Ann., Tax-Gen. § 13-304 – Actions to compel persons to make return

(1) may compel the person to make the return; and
(2) if the person fails to make the return, may file an appropriate action in a court of competent jurisdiction.

If a person fails to comply with a notice and demand for a return the tax collector:

Added as Tax-General § 13-305 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 13-304 and amended by Acts 1988, c. 569, § 1.

Formerly Art. 81, §§ 132, 302.