{"data":{"id":"us-md/md.-code-tax-general-13-521","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–521","heading":"","body":"(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.\n(b) On request of a party, the Tax Court shall issue a subpoena that requires at a deposition:\n(1) the appearance of a witness to testify; and\n(2) the production of any pertinent document.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-521","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"5877e1a36c8fc19889b16e845908449701411e8dab0dd648dc8646bbec668efc","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-520","next":"us-md/md.-code-tax-general-13-522"},"notice":"GroundRules: Original legal text. Not legal advice."}