Md. Code, Tax-Gen. § 7-106
Current with changes from the 2024 Legislative Session
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.
Md. Code, TG § 7-106