Maryland § 13-504
Full text of Maryland Maryland Code § 13-504, with citation guidance and answers to common questions.
§ 13-504.
(a) In this section, “state tax”:
(1) means a tax that is lawfully imposed by another state and is similar to a tax imposed under this article; and
(2) includes interest and penalties on the tax.
(b) A court of this State shall recognize and enforce the liability for a state tax if the state that imposes the tax similarly recognizes and enforces the liability for a tax that this State lawfully imposes.
(c) (1) An official of a reciprocating state may bring an action in a court of this State to collect state taxes.
(2) Certification, by the Secretary of State or other comparable official of another state, that an official has authority to collect state taxes is conclusive proof of that authority.
Frequently Asked Questions About Maryland § 13-504
What does Maryland Code § 13-504 cover?
Section 13-504 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 13-504?
A common citation format is "Maryland Code § 13-504" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 13-504 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.