In the Tax Court, parties may not serve written interrogatories on an adverse party to be answered under oath. However, just as in a civil action in circuit court, a party may take a deposition in or out of the State. On request of a party, the Court will issue a subpoena requiring the appearance of a witness to testify at a deposition or hearing or the production of any pertinent document. TG13-520, 521, MTC09A.

If a person fails to obey a subpoena or refuses to testify, at the request of a party, the Court will ask a circuit court to issue an order directing the person to show cause. If the circuit court determines after a hearing that there is no reasonable cause for the failure to comply, the circuit court will order compliance with the directive of the Tax Court. A person who fails to comply with the order of a circuit court may be held in contempt of court, with appropriate sanctions. TG 13-522, MTC09B.

In cases involving assessments of real property, a party who intends to offer evidence on comparable sales, must provide to the other party, at least ten days prior to the hearing, an itemized list of properties to be used as comparables. Rule MTC07 lists the specific information that must be provided to the other party. Additionally, as directed by TP 14-512(6), parties must exchange any written appraisals at least ten days before the scheduled hearing date. Failure to comply with these requirements by any party will, on objection by any other party, result in the refusal of this proposed evidence.​