4486

LAWS OF MARYLAND

Ch. 820

part of the acknowledgement, or be contained in a separate
affidavit accompanying the instrument, signed under the
penalties of perjury by a party to the instrument or the
agent of the party.

304.

(c) For the purpose of ascertaining the correctness of
any return or for the purpose of making an estimate of the
taxable income of any taxpayer, the Comptroller or his
authorized agent or representative shall have the power to
examine any books, papers, records or memoranda, bearing
upon the matters required to be included in the returns, and
may require the attendance of the taxpayer or any other
person having knowledge in the premises, and, in furtherance
hereof, may sign subpoenas, administer oaths and
affirmations, examine witnesses, receive evidence, take
testimony and require proof material for his information of
such person or persons. In case of disobedience of any
subpoena or the contumacy of any witness appearing before
the Comptroller or his duly authorized agent or
representative, the Comptroller may apply to the circuit
court of any of the counties [or to Baltimore City Court]
for an order. Such court may thereupon issue an order
requiring the person or persons subpoenaed to obey such
subpoena, or to give evidence, or to produce any books,
papers, records or memoranda bearing upon the matters
required to be included in a return required under this
subtitle. Any failure to obey such order of the court may
be punished by such court as a contempt thereof.

313A.

(c) The taxes and fees referred to in subsections (a)
and (b) of this section, and all increases, interests and
penalties thereon, shall be a lien upon the property of the
real estate investment trust from and after the time when
notice has been given that such tax has become due and
payable as provided herein. Notice of such liens shall be
filed by the Comptroller with the clerk of the circuit court
of the county in which said property is located[, or if
located in Baltimore City, with the clerk of the Superior
Court of Baltimore City]. Each clerk of court shall
accurately and promptly record and index all such notices of
lien filed with him by the Comptroller by entering such lien
in the judgment docket of the court, stating the name of the
delinquent real estate investment trust, the amount of the
lien and the date thereof. The lien provided for in this
section shall have the full force and effect of a lien of
judgment. Unless another date is specified by law, the lien
arising at the date of nonpayment as in this section
specified and provided for, shall continue with the same
force and effect as a judgment lien. In the event that the
real estate investment trust holds no property within this
State, or in the event the Comptroller of the treasury shall