Section 13-816 - Initiation of action; compromise of claim. - Maryland Statutes

§ 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. 
 

[An. Code 1957, art. 81, § 482; 1988, ch. 2, § 1.]