reglab/housing_qa huggingface dataset:
MD. Tax - General Code Ann. §  13-509 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part III - Appeals Generally|Section 13-509 - Correction of Erroneous Assessments

    (a)    Notwithstanding a person’s failure to file a timely application for revision or claim for refund of an assessment of the admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, income tax, motor carrier tax, motor fuel tax, sales and use tax, or tobacco tax under § 13–508(a) of this subtitle, the Comptroller or the Comptroller’s designee may issue an order decreasing or abating an assessment to correct an erroneous assessment.    (b)    If action is taken under subsection (a) of this section, the order shall state clearly the reasons for decreasing or abating the assessment.    (c)    Any order issued by the Comptroller under subsection (a) of this section shall be final and not subject to appeal.    (d)    The Comptroller’s refusal to enter an order under subsection (a) of this section shall be final and not subject to appeal.
MD. Tax - General Code Ann. §  13-510 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part III - Appeals Generally|Section 13-510 - Appeal to Tax Court

    (a)    Except as provided in subsection (b) of this section and subject to § 13-514 of this subtitle, within 30 days after the date on which a notice is mailed, a person or governmental unit that is aggrieved by the action in the notice may appeal to the Tax Court from:        (1)    a final assessment of tax, interest, or penalty under this article;        (2)    a final determination on an application for revision or claim for refund under § 13-508 of this subtitle;        (3)    an inheritance tax determination by a register or by an orphans’ court other than a circuit court sitting as an orphans’ court;        (4)    a denial of an alternative payment schedule for inheritance tax or Maryland estate tax;        (5)    a final determination on a claim for return of seized property under § 13-839 or § 13-840 of this title; or        (6)    a disallowance of a claim for refund under § 13-904 of this title.    (b)    If a tax collector does not make a determination on a claim for refund within 6 months after the claim is filed, the claimant may:        (1)    consider the claim as being disallowed; and        (2)    appeal the disallowance to the Tax Court.    (c)    An appeal to the Maryland Tax Court under this section shall be deemed to be filed within the time allowed for the appeal if a written petition is mailed to the Maryland Tax Court with a postmark date within the time allowed for the appeal.
MD. Tax - General Code Ann. §  13-511 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part III - Appeals Generally|Section 13-511 - Appeal to Court of Special Appeals From Orphans' Court

    A register, on behalf of the State, or a person in interest may appeal to the Court of Special Appeals from an order or determination of an orphans’ court or a court exercising the jurisdiction of the orphans’ court that relates to the inheritance tax.
MD. Tax - General Code Ann. §  13-514 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part IV - Tax Court Appeal Procedures|Section 13-514 - Exhaustion of Remedies

    Unless a person has exhausted all available administrative remedies before the appropriate tax determining agency, the person may not appeal to the Tax Court.
MD. Tax - General Code Ann. §  13-515 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part IV - Tax Court Appeal Procedures|Section 13-515 - Representation of Parties

    (a)    An individual may appear before the Tax Court without a lawyer.    (b)    The following individuals may represent the persons indicated without a lawyer before the Tax Court:        (1)    a partner for the partnership; and        (2)    a corporate officer for the corporation.    (c)    Any person or governmental unit may be represented before the Tax Court by a lawyer who is admitted to practice law in the State.
MD. Tax - General Code Ann. §  13-516 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part IV - Tax Court Appeal Procedures|Section 13-516 - Petition and Response

    (a)    To appeal to the Tax Court, a person or governmental unit shall file with the Tax Court a written petition that states succinctly:        (1)    the nature of the case;        (2)    the facts on which the appeal is based; and        (3)    each question presented for review by the Tax Court.    (b)    An opposing party shall respond in accordance with the rules of procedure of the Tax Court.
MD. Tax - General Code Ann. §  13-517 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part IV - Tax Court Appeal Procedures|Section 13-517 - Amendments

    The Tax Court may require or, on request of a party, allow an amendment to a pleading or motion.
MD. Tax - General Code Ann. §  13-518 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part IV - Tax Court Appeal Procedures|Section 13-518 - Briefs and Memoranda

    The Tax Court may require or, on request of a party, allow a party to file a brief or memorandum.
MD. Tax - General Code Ann. §  13-519 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part IV - Tax Court Appeal Procedures|Section 13-519 - Prompt Hearing

    The Tax Court shall hear and determine appeals promptly.
MD. Tax - General Code Ann. §  13-520 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part IV - Tax Court Appeal Procedures|Section 13-520 - Subpoenas for Hearings

    (a)    On receipt of a petition, the clerk of the Tax Court immediately shall issue a subpoena that requires the appropriate tax determining agency to produce at a hearing before the Tax Court:        (1)    the record of the proceeding from which the appeal is taken or a certified copy of the record; and        (2)    any map, plat, or other document that is connected with the record.    (b)    On request of a party, the Tax Court shall issue a subpoena that requires at a hearing before the Tax Court:        (1)    the appearance of a witness to testify; and        (2)    the production of any pertinent document.    (c)    A subpoena issued under this section or § 13-521 of this subtitle shall be served by:        (1)    the sheriff or deputy sheriff of the jurisdiction in which the person subpoenaed is found;        (2)    the clerk or a deputy clerk of the Tax Court;        (3)    certified mail, return receipt requested; or        (4)    a private process server.
MD. Tax - General Code Ann. §  13-521 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part IV - Tax Court Appeal Procedures|Section 13-521 - Depositions

    (a)    A party may take a deposition in or out of the State in the manner provided by law for taking depositions in a civil case.    (b)    On request of a party, the Tax Court shall issue a subpoena that requires at a deposition:        (1)    the appearance of a witness to testify; and        (2)    the production of any pertinent document.
MD. Tax - General Code Ann. §  13-522 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part IV - Tax Court Appeal Procedures|Section 13-522 - Sanctions for Noncompliance With Directive of Tax Court

    (a)    If, without reasonable cause, a person fails to obey a subpoena, refuses to be sworn, or refuses to testify, the Tax Court may and, on request of a party, shall apply to a circuit court to issue an order, returnable within 5 days, that directs the person to show cause for the refusal to be sworn or to testify or the failure to obey the subpoena.    (b)    (1)    After the expiration of the time period in subsection (a) of this section, the circuit court shall conduct a hearing to determine the existence of reasonable cause.        (2)    If the circuit court determines that there is no reasonable cause for the failure to comply, the circuit court shall order compliance with the directive of the Tax Court.    (c)    A person who fails to comply with the order of a circuit court may be held in contempt of court, and the circuit court shall impose sanctions appropriate for contempt.    (d)    A person may appeal a finding of contempt under this section.
MD. Tax - General Code Ann. §  13-523 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part IV - Tax Court Appeal Procedures|Section 13-523 - Conduct of Proceedings

    An appeal before the Tax Court shall be heard de novo and conducted in a manner similar to a proceeding in a court of general jurisdiction sitting without a jury.
MD. Tax - General Code Ann. §  13-524 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part IV - Tax Court Appeal Procedures|Section 13-524 - Rules of Evidence

    The Tax Court is not bound by the technical rules of evidence.
MD. Tax - General Code Ann. §  13-525 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part IV - Tax Court Appeal Procedures|Section 13-525 - Rulings on Questions of Law

    (a)    A party may submit to the Tax Court a request for a ruling on a question of law that is material to the appeal.    (b)    On a request submitted under subsection (a) of this section, the Tax Court may:        (1)    issue a ruling on the question of law;        (2)    modify the question submitted by a party and issue a ruling on the modified question; or        (3)    decline to issue a ruling.
MD. Tax - General Code Ann. §  13-526 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part IV - Tax Court Appeal Procedures|Section 13-526 - Submission of Issues of Fact for Jury Trial

    (a)    Except as provided in subsection (c) of this section, on the request of a party, the Tax Court may submit an issue of fact to a circuit court for a jury trial.    (b)    A submission under this section shall be filed in the circuit court for the county where the taxpayer resides or does business.    (c)    An issue of fact as to the valuation of property may not be submitted under this section.
MD. Tax - General Code Ann. §  13-527 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part IV - Tax Court Appeal Procedures|Section 13-527 - Record of Proceedings; Copy of Examiner's Recommendation

    (a)    The Tax Court shall provide:        (1)    for recording equipment at all hearings; and        (2)    on request of a party, for the preparation of a copy of the record of the proceedings.    (b)    If, under § 3-111 of this article, the Tax Court appoints an examiner to hear an appeal, the Tax Court shall provide to each party a copy of the examiner’s recommended decision.
MD. Tax - General Code Ann. §  13-528 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part IV - Tax Court Appeal Procedures|Section 13-528 - Disposition of Cases

    (a)    (1)    The Tax Court shall have full power to hear, try, determine, or remand any matter before it.        (2)    In exercising these powers, the Tax Court may reassess or reclassify, abate, modify, change or alter any valuation, assessment, classification, tax or final order appealed to the Tax Court.    (b)    Absent affirmative evidence in support of the relief being sought or an error apparent on the face of the proceeding from which the appeal is taken, the decision, determination, or order from which the appeal is taken shall be affirmed.
MD. Tax - General Code Ann. §  13-529 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part IV - Tax Court Appeal Procedures|Section 13-529 - Decision and Order

    (a)    In each appeal, the Tax Court shall issue a written order that sets forth its decision.    (b)    Each order of the Tax Court shall be filed with its clerk.    (c)    The clerk of the Tax Court shall certify the order in an appeal and mail a copy of the certified order to:        (1)    each party to the appeal; and        (2)    the tax determining agency from which the appeal is taken.
MD. Tax - General Code Ann. §  13-532 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part V - Appeals From Tax Court|Section 13-532 - Judicial Review

    (a)    (1)    A final order of the Tax Court is subject to judicial review as provided for contested cases in §§ 10-222 and 10-223 of the State Government Article.        (2)    Any party to the Tax Court proceeding, including a governmental unit, may appeal a final order of the Tax Court to the circuit court.    (b)    When an order of the Tax Court is subject to judicial review, that order is enforceable unless the reviewing court grants a stay upon such condition, security or bond as it deems proper.
MD. Tax - General Code Ann. §  13-801 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part I - General Provisions|Section 13-801 - Priority of Unpaid Taxes

    (a)    Unpaid tax, interest, and penalties shall be first paid and satisfied from the proceeds of a sale of any property of a person liable for the tax.    (b)    Notwithstanding subsection (a) of this section, a claim of a tax collector for unpaid tax, interest, and penalties shall be subordinate:        (1)    to the claim of any purchaser, holder of a security interest, or mechanic’s lienor, as those terms are defined in § 6323(h) of the Internal Revenue Code, or to the claim of a judgment creditor whose lien attached before the claim for unpaid tax, interest, and penalties; and        (2)    to any claim described in § 6323(b), (c), or (d) of the Internal Revenue Code.    (c)    (1)    A judicial officer who makes a sale of property shall determine from a tax collector whether the owner of the property owes any tax, interest, or penalties.        (2)    The judicial officer is personally liable and the bond of the officer is liable for any tax, interest, or penalties not paid to the tax collector in violation of this section.    (d)    (1)    Whenever property is taken in execution of an action to collect taxes, the tax collector may bid for and buy the property for the use of the State if the tax collector believes the purchase is necessary and proper for the protection of the State.        (2)    A bid under paragraph (1) of this subsection may not exceed the claim of the State for unpaid taxes and the costs and expenses of the sale.
MD. Tax - General Code Ann. §  13-802 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part I - General Provisions|Section 13-802 - Failure to Give Notice of or Unlawful Transfer in Bulk Sale

    If the transferee or auctioneer in a bulk transfer fails to file the notice required in § 11-505 of this article or to retain consideration in an amount equal to the claim of the Comptroller for unpaid sales and use tax:         (1)    any consideration in the bulk transfer is subject to a first priority right and lien for any sales and use tax that the transferor owes to the State; and        (2)    the transferee or auctioneer is personally liable for the sales and use tax, interest and penalties that the transferor owes to the State.
MD. Tax - General Code Ann. §  13-805 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part II - Liens|Section 13-805 - Unpaid Tax

    (a)    Unpaid tax, interest, and penalties constitute a lien, in favor of the State, extending to all property and rights to property belonging to:        (1)    the person required to pay the tax; or        (2)    the fiduciary estate on which the tax is imposed.    (b)    Unpaid inheritance tax, interest, and penalties constitute a lien, in favor of the State, extending to:        (1)    the assets of a small business for which an alternative payment schedule was granted under § 7-218 of this article; and        (2)    any other property on which inheritance tax is due.    (c)    Unpaid Maryland estate tax and interest constitute a lien, in favor of the State, extending to the estate that is subject to the Maryland estate tax.    (d)    Unpaid Maryland generation-skipping transfer tax and interest constitute a lien, in favor of the State, extending to any property included in the generation-skipping transfer for which the Maryland generation-skipping transfer tax is due.
MD. Tax - General Code Ann. §  13-806 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part II - Liens|Section 13-806 - Duration of Lien

    (a)    Unless another date is specified by law and except for a lien under subsection (b) of this section, a lien arises on the date of notice that the tax is due and continues until the earlier of:        (1)    the date on which the lien is:            (i)    satisfied; or            (ii)    released by the tax collector because the lien is:                1.    unenforceable by reason of lapse of time; or                2.    uncollectible; or        (2)    20 years after the date of assessment.    (b)    (1)    Except as otherwise provided in this subsection, a lien for unpaid inheritance tax:            (i)    arises on the date of distribution; and            (ii)    continues for 20 years.        (2)    If the property is subject to a special valuation under § 7–211 of this article, a lien:            (i)    arises on the date on which the interest in the property vests in possession; and            (ii)    continues for 20 years.        (3)    If the unpaid inheritance tax is attributable to the disqualification of property that was qualified for special valuation or exemption under § 7–211 of this article, the lien:            (i)    arises on the date on which the decedent died; and            (ii)    continues for 20 years.
MD. Tax - General Code Ann. §  13-807 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part II - Liens|Section 13-807 - Filing, Indexing, and Recording

    (a)    A tax collector may file a notice of tax lien with the clerk of the circuit court for the county where the property that is subject to the lien is located.    (b)    (1)    On receipt of a notice of tax lien, the clerk of a circuit court promptly shall:            (i)    record and index the lien; and            (ii)    enter the lien in the judgment docket of the court.        (2)    The docket entry shall include:            (i)    the name of the person whose property is subject to the tax lien; and            (ii)    the amount and date of the tax lien.
MD. Tax - General Code Ann. §  13-808 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part II - Liens|Section 13-808 - Effect as Judgment Lien

    From the date on which a tax lien is filed under § 13-807 of this subtitle, the lien has the full force and effect of a judgment lien.
MD. Tax - General Code Ann. §  13-809 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part II - Liens|Section 13-809 - Priority

    (a)    A tax lien shall be first paid and satisfied from the proceeds of a sale of any property of a person liable for the tax.    (b)    (1)    Notwithstanding subsection (a) of this section, a tax lien is not valid against any purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor until notice of the tax lien has been filed under § 13-807 of this subtitle.        (2)    Even if notice of a tax lien is filed, the lien is not valid against any claim described in § 6323(b), (c), or (d) of the Internal Revenue Code.    (c)    The rules and definitions in § 6323(e), (h), and (i) of the Internal Revenue Code shall apply in construing this section.
MD. Tax - General Code Ann. §  13-810 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part II - Liens|Section 13-810 - Enforcement by Judicial Proceeding

    (a)    If a tax lien is not satisfied or released on or before the 15th day after the notice of the lien is filed, recorded, and indexed under § 13-807 of this subtitle, a qualified attorney who is a regular salaried employee of the Comptroller or, at the request of the tax collector, the Attorney General may bring an action in a court of the State to enforce the lien.    (b)    The following persons shall be made parties to the proceeding:        (1)    each person who has a lien on the property that is sought to be subjected to the proceedings; and        (2)    each person who claims a right to or an interest in the property that is sought to be subjected to the proceedings.    (c)    The court, acting without a jury, shall:        (1)    adjudicate all matters involved in the proceedings; and        (2)    determine the merits of all claims or liens.    (d)    If the claim or interest of the State is established, the court may order:        (1)    a sale of the property or rights to property; and        (2)    a distribution of any proceeds of sale in accordance with the interests of the parties and the State.
MD. Tax - General Code Ann. §  13-815 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part III - Actions to Collect Tax|Section 13-815 - In General

    (a)    Within the period allowed in Subtitle 11 of this title, an action to collect tax imposed under this article may be brought in a court of competent jurisdiction.    (b)    If a person owes State and county or municipal corporation taxes to the same tax collector, an action under this section may combine claims for those taxes.
MD. Tax - General Code Ann. §  13-816 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part III - Actions to Collect Tax|Section 13-816 - Initiation of Action; Compromise of Claim

    (a)    If a tax under this article is not paid when due, the Governor, tax collector, or Treasurer shall ask a qualified attorney who is a regular salaried employee of the Comptroller or the Attorney General to bring an action against the person responsible to pay the tax, unless a lien on real property under Part II of this subtitle sufficiently secures the tax or a judgment in the action would not be collectible.    (b)    (1)    If a request is made under subsection (a) of this section, the attorney or the Attorney General shall bring the action.        (2)    In an action under this section, the plaintiff shall be:            (i)    the State;            (ii)    the Treasurer; or            (iii)    the tax collector authorized by law to collect the tax.    (c)    If the attorney or Attorney General and the tax collector agree that the full amount of the claim is not collectible, the attorney or Attorney General may:        (1)    compromise the claim;        (2)    accept a lesser amount; and        (3)    issue a release of the claim or a satisfaction of the judgment.
MD. Tax - General Code Ann. §  13-817 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 8 - Collections|Part III - Actions to Collect Tax|Section 13-817 - Attachment

    (a)    In an action under § 13-816 of this subtitle, a request for attachment before judgment against any asset of the defendant may be filed in accordance with the Maryland Rules.    (b)    The plaintiff in the action is not required to file an attachment bond.