{"data":{"id":"us-md/md.-code-tax-general-13-304","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–304","heading":"","body":"If a person fails to comply with a notice and demand for a return the tax collector:\n(1) may compel the person to make the return; and\n(2) if the person fails to make the return, may file an appropriate action in a court of competent jurisdiction.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-304","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"eb5b70b6290de5a9600b1eb4cd99b0275de5dae7f0cd671f8a27162da287fbf4","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-303","next":"us-md/md.-code-tax-general-13-401"},"notice":"GroundRules: Original legal text. Not legal advice."}