Maryland Statutes
Title 13 - Procedure
Subtitle 5 - Appeals and Judicial Procedures Generally

Part I - Definitions; General Provisions

Section 13-501 - Definitions - (a) In this subtitle the following words have the meanings...

Part II - Judicial Procedures Generally

Section 13-504 - Reciprocal Recognition and Enforcement of Taxes - (a) In this section, “state tax”: (1) means a tax...

Section 13-505 - Restriction on Judicial Procedures - A court may not issue an injunction, writ of mandamus,...

Part III - Appeals Generally

Section 13-508 - Applications for Revision of Assessment or Claim for Refund - (a) Within 30 days after the date on which a...

Section 13-509 - Correction of Erroneous Assessments - (a) Notwithstanding a person’s failure to file a timely application...

Section 13-510 - Appeal to Tax Court - (a) Except as provided in subsection (b) of this section...

Section 13-511 - Appeal to Court of Special Appeals From Orphans' Court - A register, on behalf of the State, or a person...

Part IV - Tax Court Appeal Procedures

Section 13-514 - Exhaustion of Remedies - Unless a person has exhausted all available administrative remedies before...

Section 13-515 - Representation of Parties - (a) An individual may appear before the Tax Court without...

Section 13-516 - Petition and Response - (a) To appeal to the Tax Court, a person or...

Section 13-517 - Amendments - The Tax Court may require or, on request of a...

Section 13-518 - Briefs and Memoranda - The Tax Court may require or, on request of a...

Section 13-519 - Prompt Hearing - The Tax Court shall hear and determine appeals promptly.

Section 13-520 - Subpoenas for Hearings - (a) On receipt of a petition, the clerk of the...

Section 13-521 - Depositions - (a) A party may take a deposition in or out...

Section 13-522 - Sanctions for Noncompliance With Directive of Tax Court - (a) If, without reasonable cause, a person fails to obey...

Section 13-523 - Conduct of Proceedings - An appeal before the Tax Court shall be heard de...

Section 13-524 - Rules of Evidence - The Tax Court is not bound by the technical rules...

Section 13-525 - Rulings on Questions of Law - (a) A party may submit to the Tax Court a...

Section 13-526 - Submission of Issues of Fact for Jury Trial - (a) Except as provided in subsection (c) of this section,...

Section 13-527 - Record of Proceedings; Copy of Examiner's Recommendation - (a) The Tax Court shall provide: (1) for recording equipment...

Section 13-528 - Disposition of Cases - (a) (1) The Tax Court shall have full power to...

Section 13-529 - Decision and Order - (a) In each appeal, the Tax Court shall issue a...

Part V - Appeals From Tax Court

Section 13-532 - Judicial Review - (a) (1) A final order of the Tax Court is...