568                                               LAWS OF MARYLAND                                     Ch. 8

PART IV. ACTIONS TO COLLECT TAX.

14-864. ACTION TO COLLECT TAX -- IN GENERAL.

ON OR BEFORE 7 YEARS FROM THE DATE THE TAX IS IMPOSED, THE
STATE, A COUNTY, OR A MUNICIPAL CORPORATION MAY INITIATE AN
ACTION IN A COURT OF APPROPRIATE JURISDICTION TO COLLECT ANY TAX
IMPOSED UNDER THIS ARTICLE AND WITHIN THE TIME PROVIDED BY LAW.
IF A PERSON OWES STATE AND COUNTY OR MUNICIPAL CORPORATION TAXES
TO THE SAME COLLECTOR, THE ACTION MAY COMBINE CLAIMS OF THE
STATE, COUNTY, AND MUNICIPAL CORPORATION.

REVISOR'S NOTE: This section is new language that repeats
the provisions of present Art. 81, § 212(c), as that
section relates to an action to collect a tax imposed
under this article, and the second clause of present §
207.

The references to "the State, a county, or a municipal
corporation" as an initiator of an action are added
for clarity.

The reference to an action "in a court of appropriate
jurisdiction" is substituted for the present reference
to the tax being collected "by an action at law or
suit in equity" to clarify where the action may be
initiated.

Present Art. 81, § 206(a), which provides that an
action in assumpsit could be taken against a person
who owed tax is omitted as superfluous in light of the
broad action allowed under Md. Rule 2-301.

Defined terms: "Collector" § 1-101

"County" § 1-101 "Law" § 1-101

"Municipal corporation" § 1-101 "Person" § 1-101

14-865. DUTY TO REQUEST ACTION.

(A) IN GENERAL.

EXCEPT AS OTHERWISE PROVIDED IN SUBSECTION (B) OF THIS
SECTION:

(1)  IF A TAX UNDER THIS ARTICLE IS NOT PAID WHEN DUE
TO THE STATE, THE GOVERNOR, THE COMPTROLLER, OR THE TREASURER
SHALL REQUEST THE ATTORNEY. GENERAL TO INSTITUTE AN ACTION AGAINST
THE PERSON RESPONSIBLE FOR THE TAX; AND

(2)  IF A TAX UNDER THIS ARTICLE IS NOT PAID WHEN DUE
TO A COUNTY OR MUNICIPAL CORPORATION, THE COLLECTOR SHALL REQUEST
THE ATTORNEY FOR THE COUNTY OR MUNICIPAL CORPORATION TO INSTITUTE
AN ACTION AGAINST THE PERSON RESPONSIBLE FOR THE TAX.

(B) EXCEPTIONS.