2017 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 3 - Determination of Tax and Enforcement
§ 13-304. Compelling filing of returns

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