There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 13-521 - Depositions
MD Tax-Gen Code § 13-521 (2013) What's This?
§13-521.
(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.
(b) On request of a party, the Tax Court shall issue a subpoena that requires at a deposition:
(1) the appearance of a witness to testify; and
(2) the production of any pertinent document.
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