Section 14-864 – Action to Collect Tax — in General

    On or before 7 years from the date the tax is due, the State, a county, or a municipal corporation may initiate an action in a court of appropriate jurisdiction to collect any tax imposed under this article and within the time provided by law. If a person owes State and county or municipal corporation […]

Section 14-865 – Duty to Request Action

    (a)    Except as otherwise provided in subsection (b) of this section:         (1)    if a tax under this article is not paid when due to the State, the Governor, the Comptroller, or the Treasurer shall request the Attorney General to institute an action against the person responsible for the tax; and         (2)    if a tax under this article is […]

Section 14-866 – Duty to Initiate Action; Compromise of Claim

    (a)    If a request is made under § 14-865 of this subtitle, the Attorney General or attorney requested to initiate an action shall initiate the action.     (b)    If the Attorney General and the Treasurer, or the collector, the chief fiscal officer, and the attorney of the county or municipal corporation agree that the full amount of the […]

Section 14-867 – Attachment Authorized; Attachment Bond

    (a)    (1)    An action under § 14-866 of this subtitle may be commenced by a writ of attachment against any asset of the defendant.         (2)    Except as otherwise provided in this article, the attachment shall be governed in all respects by the law and Maryland Rules applicable to attachments for liquidated damages against nonresidents.     (b)    The plaintiff in the […]

Section 14-868 – Naming of Plaintiff

    The plaintiff named in an action under § 14-866 of this subtitle shall be:         (1)    for an action to collect State tax:             (i)    the State; or             (ii)    the Treasurer, or other State officer who is authorized by law to collect the tax;         (2)    for an action to collect county tax:             (i)    the Mayor and City Council of Baltimore City or […]

Section 14-869 – Judicial Proceeding Generally

    (a)    If the plaintiff in an action under § 14–866 of this subtitle requests, the case shall be brought to trial as soon as the case is at issue, and shall have precedence over all other civil cases.     (b)    (1)    In an action under § 14–866 of this subtitle the certificate of the Comptroller or of the collector […]

Section 14-870 – Collection of Penalty Assessed Under 14-704

    A penalty assessed against a person under § 14-704 of this title shall be added to any State tax that is assessed by the Department against the person. The Comptroller may collect the penalty from the person in the same manner as taxes are collected under this subtitle.