Maryland Code, TAX – GENERAL 13-521
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Terms Used In Maryland Code, TAX - GENERAL 13-521
- Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See - Subpoena: A command to a witness to appear and give testimony.
- Testify: Answer questions in court.
(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.