2010 Maryland Code
TAX - PROPERTY
TITLE 14 - PROCEDURE
Subtitle 8 - Collection
Section 14-864 - Action to collect tax - In general.
§ 14-864. Action to collect tax - In general.
On or before 7 years from the date the tax is due, the State, a county, or a municipal corporation may initiate an action in a court of appropriate jurisdiction to collect any tax imposed under this article and within the time provided by law. If a person owes State and county or municipal corporation taxes to the same collector, the action may combine claims of the State, county, and municipal corporation.
[1985, ch. 8, § 2; 1986, ch. 171.]
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
