Md. Code, Tax - General § 13-304

Md. Code, Tax - General § 13-304
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-304&enactments=falseFetched: 10/17/2026

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