§ 13-521. Depositions

MD Tax-Gen Code § 13-521 (2019) (N/A)
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(a)    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)    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.