{"data":{"id":"us-md/md.-code-tax-general-13-520","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–520","heading":"","body":"(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:\n(1) the record of the proceeding from which the appeal is taken or a certified copy of the record; and\n(2) any map, plat, or other document that is connected with the record.\n(b) On request of a party, the Tax Court shall issue a subpoena that requires at a hearing before the Tax Court:\n(1) the appearance of a witness to testify; and\n(2) the production of any pertinent document.\n(c) A subpoena issued under this section or § 13-521 of this subtitle shall be served by:\n(1) the sheriff or deputy sheriff of the jurisdiction in which the person subpoenaed is found;\n(2) the clerk or a deputy clerk of the Tax Court;\n(3) certified mail, return receipt requested; or\n(4) a private process server.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-520","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"b771497ffa5b9867be1f9b2e5479037c50b7f3f31a4a3929f9716676eaecf12a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-519","next":"us-md/md.-code-tax-general-13-521"},"notice":"GroundRules: Original legal text. Not legal advice."}