Maryland Statutes
§ 1-302
Maryland § 1-302
This text of Maryland § 1-302 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - Property § 1-302 (2026).
Text
(a)In this section, “taxes” includes interest and penalties on taxes.
(b)The courts of this State shall recognize and enforce liability for taxes imposed by the laws of another state if the other state recognizes and enforces liability for similar taxes imposed by this State.
(c)An official of another state described in subsection (b) of this section may bring an action in the courts of this State to collect taxes. A certification of the Secretary of State of the other state or comparable official in the District of Columbia is conclusive proof that the official has the authority to collect the taxes.
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Bluebook (online)
Maryland § 1-302, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtp/1-302.