THEODORE E. MCKELDIN, GOVERNOR 1757
CHAPTER 578
(House Bill 509)
AN ACT to repeal and re-enact, with amendments, Section
174 of Article 81 of the Annotated Code of Maryland (1939
Edition), title "Revenue and Taxes, " sub-title "State Tax
Commission, " relating to the right of parties to proceedings
before the State Tax Commission to compel the attendance
of witnesses and production of records and to take deposi-
tions.
SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 174 of Article 81 of the Annotated Code
of Maryland (1939 Edition), title "Revenue and Taxes, " sub-
title "State Tax Commission, " be and it is hereby repealed
and re-enacted, with amendments, to read as follows:
174. The Commission, or any member thereof, or the Secre-
tary, shall have power to issue summons for witnesses to
appear before said Commission, the same to be served by the
sheriff or his deputy of the jurisdiction where the person to
be summoned is found, or may be served by any employee of
said Commission. Upon request of any party to proceedings
before the Commission, the Commission shall issue subpoenas
to compel the attendance of witnesses and compel the pro-
duction of pertinent testimony, documents, accounts or other
records at hearings before the Commission and at depositions
to be taken by such party. Any such party shall have the
right to take depositions within or without the State of Mary-
land as now provided by law. If a person summoned to at-
tend before the Commission or a Commissioner fails to obey
the command, without reasonable cause, or if a person in at-
tendance before the Commission or a Commissioner shall,
without reasonable cause, refuse to be sworn or examined, or
answer a question, or produce a book or paper when ordered
to do so pursuant to summons, the Commission or Commis-
sioner may, and, upon request of any party to proceedings
before the Commission, shall apply to any judge of the Su-
preme Bench of Baltimore City or of the Circuit Court of
any county, upon proof by affidavit of the fact, for a rule or
order returnable within not less than two nor more than five
days, directing such person to show cause before the judge
——————
EXPLANATION: Italics indicate new matter added to existing law.
[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.
|
![clear space](../../../images/clear.gif) |