(a) (1) An action under § 14-866 of this subtitle may be commenced by a writ of attachment against any asset of the defendant.
(2) Except as otherwise provided in this article, the attachment shall be governed in all respects by the law and Maryland Rules applicable to attachments for liquidated damages against nonresidents.
(b) The plaintiff in the action under subsection (a) of this section is not required to file an attachment bond.
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