§ 13-815
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/md/tax-general/13-815A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–815.
(a)Within the period allowed in Subtitle 11 of this title, an action to collect tax imposed under this article may be brought in a court of competent jurisdiction.
(b)If a person owes State and county or municipal corporation taxes to the same tax collector, an action under this section may combine claims for those taxes.