§ 6–110
Statutes in effect as of October 1, 2026.
Md. Code Ann., Ins. § 6-110 (2026)
Title 6. Taxes and Fees
Subtitle 1. Taxes
§ 6–110LinkCopy Citation
(a)
A person may appeal to the Maryland Tax Court in accordance with § 13-510 of the Tax - General Article if the person is dissatisfied with:
(1)
an assessment under § 6-109 of this subtitle; or
(2)
a disallowance by the Commissioner of all or part of a claim for refund.
(b)
An appeal under this section must be taken within 60 days after the earlier of delivery or mailing of a notice of:
(1)
an assessment under § 6-109 of this subtitle; or
(2)
disallowance of a claim for refund under § 13-904 of the Tax - General Article.