Sec. 14.12.01.09. Summonses and Subpoenas

48:02 21-010-P/E (REG.-VARIOUS) EMERGENCY ACTION IN EFFECT 12/18/2020-6/11/2021

14.12.01.09

.09 Summonses and Subpoenas.

A. An original and two signed copies of requests for summonses and/or subpoenas duces tecum shall be delivered to the Clerk at least five (5) working days before the date the case is scheduled for trial.

B. Failure to obey a summons or subpoena of this Court, lawfully issued and served, may subject the person guilty of such failure to contempt proceedings pursuant to Tax General Article, §13-522, Annotated Code of Maryland.

C. Service of Subpoenas.

(1) Subpoenas issued by the Clerk may be served in accordance with Tax-General Article, §13-520, Annotated Code of Maryland.

(2) A subpoena issued by the Tax Court shall contain:

(a) The date and time the person or entity is required to appear;

(b) The physical address, remote URL location and meeting number, or telephone number of the hearing or deposition as applicable; and

(c) The designated documents or tangible things sought to be produced pursuant to a subpoena duces tecum.