WILLIAM DONALD SCHAEFER, Governor

Ch. 2

In subsection (a)(2) of this section, the former words
"papers", "accounts", and "record" are deleted as
included in the word "document".

In the introductory language of subsection (b) of this
section, the former reference to a party "to
proceedings" is deleted as surplusage.

In subsection (c) of this section, the former
reference to a "summons" and the former language
"duces tecum" are deleted because the intended meaning
is covered by the word "subpoena" under Maryland Rule
1-202(w). Similarly, the specific references to
"subpoenas duces tecum" are deleted as unnecessary in
light of the broad references to "subpoena that
requires ... the production of any pertinent
document".

As to the power of the clerk to issue a subpoena, see
§ 3-109 of this article.

Defined terms: "Tax Court" § 13-501
"Tax determining agency" § 13-501

13-521. DEPOSITIONS.

(A)  AUTHORIZED.

A PARTY MAY TAKE A DEPOSITION IN OR OUT OF THE STATE IN THE
MANNER PROVIDED BY LAW FOR TAKING DEPOSITIONS IN A CIVIL CASE.

(B)  SUBPOENA.

ON REQUEST OF A PARTY, THE TAX COURT SHALL ISSUE A SUBPOENA
THAT REQUIRES AT A DEPOSITION:

(1)  THE APPEARANCE OF A WITNESS TO TESTIFY; AND

(2)  THE PRODUCTION OF ANY PERTINENT DOCUMENT.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
231(a)(3) and, as it related to a subpoena to attend a
deposition, (2).

In subsection (a) of this section, the phrase "in a
civil case" is added for clarity.

Defined term: "Tax Court" § 13-501

13-522. SANCTIONS FOR NONCOMPLIANCE WITH DIRECTIVE OF TAX COURT.

(A) APPLICATION TO CIRCUIT COURT.

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