§ 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.
§ 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.
§ 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.
