(a) A party may submit to the Tax Court a request for a ruling on a question of law that is material to the appeal.
(b) On a request submitted under subsection (a) of this section, the Tax Court may:
(1) issue a ruling on the question of law;
(2) modify the question submitted by a party and issue a ruling on the modified question; or
(3) decline to issue a ruling.
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