Unannotated Code of Maryland (Last Updated: May 16, 2014) |
TAX - GENERAL |
TITLE 7. DEATH TAXES |
SUBTITLE 1. DEFINITIONS; GENERAL PROVISIONS |
PART II. DISPUTES BETWEEN STATES AS TO DOMICILE OF DECEDENT -- INTERSTATE ARBITRATION OF DEATH TAXES |
§ 7-106. Powers of board; failure to obey subpoena
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The board of arbitrators may administer oaths, take testimony, and subpoena witnesses and books, records, and other documents. A subpoena may be signed by any member of the board. If a person fails to obey a subpoena, on petition of the board, any court of record of this State may pass an order requiring compliance with the subpoena and may punish failure to obey the order as a contempt.