1. (a) A party may take a deposition in or out of the State in the manner provided by law for taking depositions in a civil case.

2. (b) On request of a party, the Tax Court shall issue a subpoena that requires at a deposition:

   1. (1) the appearance of a witness to testify; and
   2. (2) the production of any pertinent document.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.

Formerly Art. 81, § 231.