Ch. 2                                    LAWS OF MARYLAND

OR DETERMINATION OR ISSUE THE FINAL ORDER ABOUT A TAX ISSUE
WITHIN THE JURISDICTION OF THE TAX COURT, BEFORE THE DECISION MAY
BE APPEALED TO THE TAX COURT.

(2) "TAX DETERMINING AGENCY" INCLUDES A PROPERTY TAX
ASSESSMENT APPEAL BOARD.

REVISOR'S NOTE: This subsection is new language added to
allow concise reference to the entities whose
decisions are appealable to the Tax Court.

Defined terms: "Governmental unit" § 13-101
"Tax Court" § 13-501

13-502. RESERVED.

13-503. RESERVED.

PART II. JUDICIAL PROCEDURES GENERALLY.

13-504. RECIPROCAL RECOGNITION AND ENFORCEMENT OF TAXES.

(A)  "STATE TAX" DEFINED.

IN THIS SECTION, "STATE TAX":

(1)  MEANS A TAX THAT IS LAWFULLY IMPOSED BY ANOTHER
STATE AND IS SIMILAR TO A TAX IMPOSED UNDER THIS ARTICLE; AND

(2)  INCLUDES INTEREST AND PENALTIES ON THE TAX.

(B)  IN GENERAL.

A COURT OF THIS STATE SHALL RECOGNIZE AND ENFORCE THE
LIABILITY FOR A STATE TAX IF THE STATE THAT IMPOSES THE TAX
SIMILARLY RECOGNIZES AND ENFORCES THE LIABILITY FOR A TAX THAT
THIS STATE LAWFULLY IMPOSES.

(C)  OFFICIALS OF OTHER STATES.

(1)  AN OFFICIAL OF A RECIPROCATING STATE MAY BRING AN
ACTION IN A COURT OF THIS STATE TO COLLECT STATE TAXES.

(2)  CERTIFICATION, BY THE SECRETARY OF STATE OR OTHER
COMPARABLE OFFICIAL OF ANOTHER STATE, THAT AN OFFICIAL HAS
AUTHORITY TO COLLECT STATE TAXES IS CONCLUSIVE PROOF OF THAT
AUTHORITY.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 127.

In subsections (b) and (c) of this section, the former
references to the "District of Columbia" are deleted
as included in the defined term "state".

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