§ 13-816. Initiation of action; compromise of claim

   (a) Request for action. -- 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) Initiation of action. --

   (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) Compromise of claim. -- 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.

HISTORY: An. Code 1957, art. 81, § 482; 1988, ch. 2, § 1.