On or before 7 years from the date the tax is due, the State, a county, or a municipal corporation may initiate an action in a court of appropriate jurisdiction to collect any tax imposed under this article and within the time provided by law. If a person owes State and county or municipal corporation taxes to the same collector, the action may combine claims of the State, county, and municipal corporation.
Structure Maryland Statutes
Part IV - Actions to Collect Tax
Section 14-864 - Action to Collect Tax -- in General
Section 14-865 - Duty to Request Action
Section 14-866 - Duty to Initiate Action; Compromise of Claim
Section 14-867 - Attachment Authorized; Attachment Bond
Section 14-868 - Naming of Plaintiff
Section 14-869 - Judicial Proceeding Generally
Section 14-870 - Collection of Penalty Assessed Under 14-704