Md. Code, Tax-Gen. § 7-106

Maryland · Maryland Code, Tax - General · Status: effective

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Citation: Md. Code, Tax-Gen. § 7-106, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1789890
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The board of arbitrators may administer oaths, take testimony, and subpoena witnesses and books, records, and other documents. A subpoena may be signed by any member of the board. If a person fails to obey a subpoena, on petition of the board, any court of record of this State may pass an order requiring compliance with the subpoena and may punish failure to obey the order as a contempt.