Ch. 2                                    LAWS OF MARYLAND

IF, WITHOUT REASONABLE CAUSE, A PERSON FAILS TO OBEY A
SUBPOENA, REFUSES TO BE SWORN, OR REFUSES TO TESTIFY, THE TAX
COURT MAY AND, ON REQUEST OF A PARTY, SHALL APPLY TO A CIRCUIT
COURT TO ISSUE AN ORDER, RETURNABLE WITHIN 5 DAYS, THAT DIRECTS
THE PERSON TO SHOW CAUSE FOR THE REFUSAL TO BE SWORN OR TO
TESTIFY OR THE FAILURE TO OBEY THE SUBPOENA.

(B)  HEARING.

(1)  AFTER THE EXPIRATION OF THE TIME PERIOD IN
SUBSECTION (A) OF THIS SECTION, THE CIRCUIT COURT SHALL CONDUCT A
HEARING TO DETERMINE THE EXISTENCE OF REASONABLE CAUSE.

(2)  IF THE CIRCUIT COURT DETERMINES THAT THERE IS NO
REASONABLE CAUSE FOR THE FAILURE TO COMPLY, THE CIRCUIT COURT
SHALL ORDER COMPLIANCE WITH THE DIRECTIVE OF THE TAX COURT.

(C)  SANCTIONS.

A PERSON WHO FAILS TO COMPLY WITH THE ORDER OF A CIRCUIT
COURT MAY BE HELD IN CONTEMPT OF COURT, AND THE CIRCUIT COURT
SHALL IMPOSE SANCTIONS APPROPRIATE FOR CONTEMPT.

(D)  APPEAL.

A PERSON MAY APPEAL A FINDING OF CONTEMPT UNDER THIS
SECTION.

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

Subsection (a) of this section is revised to clarify
the former self-contradictory provisions regarding the
sequence of procedures that were available to enforce
compliance with a subpoena or an order of the Tax
Court to be sworn or to testify.

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

Defined terms: "Person" § 1-101
"Tax Court" § 13-501

13-523. CONDUCT OF PROCEEDINGS.

AN APPEAL BEFORE THE TAX COURT SHALL BE HEARD DE NOVO AND
CONDUCTED IN A MANNER SIMILAR TO A PROCEEDING IN A COURT OF
GENERAL JURISDICTION SITTING WITHOUT A JURY.

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

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