Maryland § 13-816
Full text of Maryland Maryland Code § 13-816, with citation guidance and answers to common questions.
§ 13-816.
(a) If a tax under this article is not paid when due, the Governor, tax collector, or Treasurer shall ask a qualified attorney who is a regular salaried employee of the Comptroller or the Attorney General to bring an action against the person responsible to pay the tax, unless a lien on real property under Part II of this subtitle sufficiently secures the tax or a judgment in the action would not be collectible.
(b) (1) If a request is made under subsection (a) of this section, the attorney or the Attorney General shall bring the action.
(2) In an action under this section, the plaintiff shall be:
(i) the State;
(ii) the Treasurer; or
(iii) the tax collector authorized by law to collect the tax.
(c) If the attorney or Attorney General and the tax collector agree that the full amount of the claim is not collectible, the attorney or Attorney General may:
(1) compromise the claim;
(2) accept a lesser amount; and
(3) issue a release of the claim or a satisfaction of the judgment.
Frequently Asked Questions About Maryland § 13-816
What does Maryland Code § 13-816 cover?
Section 13-816 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 § 13-816?
A common citation format is "Maryland Code § 13-816" (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 § 13-816 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.