WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(5)  TAKE TESTIMONY AND OTHER EVIDENCE; AND

(6)  SUBPOENA:

(I)  ANY PERSON; OR

(II)  ANY RELEVANT DOCUMENT.

(B) ENFORCEMENT.

IF A PERSON FAILS TO COMPLY WITH A SUBPOENA OR FAILS TO
TESTIFY ON ANY MATTER ON WHICH THE PERSON LAWFULLY MAY BE
INTERROGATED, ON PETITION OF A TAX COLLECTOR, A CIRCUIT COURT OR,
IF THE SUBPOENA IS ISSUED UNDER AUTHORITY OF AN ORPHANS' COURT,
THE ORPHANS' COURT MAY PASS AN ORDER DIRECTING COMPLIANCE WITH
THE SUBPOENA OR COMPELLING TESTIMONY.

REVISOR'S NOTE: This section is new language that, in part,
repeats the provisions of the second sentence and, as
it applies to the Comptroller, the first sentence of
present Art. 2B, § 193, and present Art. 56, §
156A(c)(l) and the first sentence of (2), as it
applies to the motor fuel tax, and former Art. 81, §
128(h)(2). This section also, in part, is derived
without substantive change from the first through
third clauses of the first sentence of former Art. 56,
§ 115, and from former Art. 81, §§ 128A(f)(2) and
134(a), the first through the third sentences of §
304(c), § 358(a) and the first and second sentences of
(b), § 427A(a) and the first sentence of (b), § 452(a)
through (c) and the first and second sentences of (d)
and, as it extended provisions relating to the former
retail sales tax to the former use tax, § 399.

This section is revised as a single, uniform statement
of the powers of a tax collector with respect to
enforcement of this article. The former law conferred
on tax collectors substantially similar powers with
respect to the financial institution franchise tax,
income tax, motor carrier tax, motor fuel tax, sales
and use tax, and tobacco tax. The former law
conferred some but not all of these powers on tax
collectors with respect to the alcoholic beverage tax,
boxing and wrestling tax, and public service company
franchise tax. The former law was silent as to the
admissions and amusement tax, the inheritance tax, the
Maryland estate tax, and the tax on commissions. To
make this section applicable to all taxes, in the
introductory language of subsection (a) of this
section, the defined term "tax collector" is
substituted for the former and present references to
the "Comptroller", the Comptroller's "authorized agent
or representative", the "Department", the "Department
of Assessments and Taxation", "officials", the

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