Maryland § 14-865
Full text of Maryland Maryland Code § 14-865, with citation guidance and answers to common questions.
§ 14-865.
(a) Except as otherwise provided in subsection (b) of this section:
(1) if a tax under this article is not paid when due to the State, the Governor, the Comptroller, or the Treasurer shall request the Attorney General to institute an action against the person responsible for the tax; and
(2) if a tax under this article is not paid when due to a county or municipal corporation, the collector shall request the attorney for the county or municipal corporation to institute an action against the person responsible for the tax.
(b) An officer of the State, a county, or a municipal corporation is not required to request the action under subsection (a) of this section if:
(1) the taxes are sufficiently secured by a lien on real property under this title; or
(2) it is certain that no part of a judgment in the action would be collectible.
Frequently Asked Questions About Maryland § 14-865
What does Maryland Code § 14-865 cover?
Section 14-865 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 § 14-865?
A common citation format is "Maryland Code § 14-865" (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 § 14-865 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.