§ 13-521
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/md/tax-general/13-521A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–521.
(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.
(b)On request of a party, the Tax Court shall issue a subpoena that requires at a deposition:
(1)the appearance of a witness to testify; and
(2)the production of any pertinent document.