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2019 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 3 - Determination of Tax and Enforcement
§ 13-304. Compelling filing of returns
Universal Citation: MD Tax-Gen Code § 13-304 (2019)
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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