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Section 13-304 - Compelling Filing of Returns — Maryland Law | CourtGPT
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Maryland Legal Code

Section 13-304 - Compelling Filing of Returns

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If a person fails to comply with a notice and demand for a return the tax collector: (1) may compel the person to make the return; and (2) if the person fails to make the return, may file an appropriate action in a court of competent jurisdiction.