(a) An individual may appear before the Tax Court without a lawyer.
(b) The following individuals may represent the persons indicated without a lawyer before the Tax Court:
(1) a partner for the partnership; and
(2) a corporate officer for the corporation.
(c) Any person or governmental unit may be represented before the Tax Court by a lawyer who is admitted to practice law in the State.
Structure Maryland Statutes
Subtitle 5 - Appeals and Judicial Procedures Generally
Part IV - Tax Court Appeal Procedures
Section 13-514 - Exhaustion of Remedies
Section 13-515 - Representation of Parties
Section 13-516 - Petition and Response
Section 13-518 - Briefs and Memoranda
Section 13-519 - Prompt Hearing
Section 13-520 - Subpoenas for Hearings
Section 13-522 - Sanctions for Noncompliance With Directive of Tax Court
Section 13-523 - Conduct of Proceedings
Section 13-524 - Rules of Evidence
Section 13-525 - Rulings on Questions of Law
Section 13-526 - Submission of Issues of Fact for Jury Trial
Section 13-527 - Record of Proceedings; Copy of Examiner's Recommendation