WILLIAM DONALD SCHAEFER, Governor

Ch. 2

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
212(c) and the second clause of § 207, as they related
to an action to collect a tax imposed under this
article.

In subsection (a) of this section, the reference to an
action "in a court of competent jurisdiction" is
substituted for the former reference to the tax being
collected "by an action at law or suit in equity", for
clarity.

In subsection (b) of this section, the defined term
"tax collector" is substituted for the former
reference to the same "officer", for clarity.

Also in subsection (b) of this section, the former
phrase "in the latter's name" is deleted as
unnecessary in light of § 13-816(b) of this subtitle.

The third clause of former Art. 81, § 169(c) and the
fourth sentence of § 170, which authorized a register
of wills to cause a suit to be filed to collect unpaid
inheritance tax, are deleted as surplusage.

Former Art. 81, § 206(a), which allowed an action in
assumpsit against a person who owed tax, is deleted as
unnecessary in light of the broad action allowed under
Md. Rule 2-301.

For similar provisions, see TP § 14-864 and Art. 24, §
9-704.

Defined terms: "County" § 1-101

"Person" § 1-101 "Tax collector" § 13-101

13-816. INITIATION OF ACTION; COMPROMISE OF CLAIM.

(A)  REQUEST FOR ACTION.

IF A TAX UNDER THIS ARTICLE IS NOT PAID WHEN DUE, THE
GOVERNOR, TAX COLLECTOR, OR TREASURER SHALL ASK A QUALIFIED
ATTORNEY WHO IS A REGULAR SALARIED EMPLOYEE OF THE COMPTROLLER OR
THE ATTORNEY GENERAL TO BRING AN ACTION AGAINST THE PERSON
RESPONSIBLE TO PAY THE TAX, UNLESS A LIEN ON REAL PROPERTY UNDER
PART II OF THIS SUBTITLE SUFFICIENTLY SECURES THE TAX OR A
JUDGMENT IN THE ACTION WOULD NOT BE COLLECTIBLE.

(B)  INITIATION OF ACTION.

(1) IF A REQUEST IS MADE UNDER SUBSECTION (A) OF THIS
SECTION, THE ATTORNEY OR THE ATTORNEY GENERAL SHALL BRING THE
ACTION.

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