{"data":{"id":"us-md/md.-code-tax-general-7-106","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 7–106","heading":"","body":"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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=7-106","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"0d7bcab7f2a22455b0291d10d8d095d7b8bd0e6289a626067bcb7fa70e92b5f2","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-7-105","next":"us-md/md.-code-tax-general-7-107"},"notice":"GroundRules: Original legal text. Not legal advice."}