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2020 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 8 - Collections
Part III - Actions to Collect Tax
Section 13-818 - Judicial Proceeding
Universal Citation: MD. Tax - General Code Ann. § 13-818 (2020)
(a) If the plaintiff in an action under § 13-816 of this subtitle requests, the action shall be tried as soon as the action is at issue and shall take precedence over all other civil cases.
(b) In an action under § 13-816 of this subtitle, a certificate of the tax collector that shows the amount of tax, penalty, and interest due:
(1) is prima facie evidence of the amount of tax, penalty, and interest; and
(2) imposes on the defendant the burden of proving that the tax, penalty, and interest have been paid or any other defense.
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