# Insurance (GIN)

## Title 6. Taxes and Fees

### Subtitle 1. Taxes

#### Section 6-110

(a) A person may appeal to the Maryland Tax Court in accordance with Sec. 13-510 of the Tax - General Article if the person is dissatisfied with:

  (1) an assessment under Sec. 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 Sec. 6-109 of this subtitle; or

  (2) disallowance of a claim for refund under Sec. 13-904 of the Tax - General Article.

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Md. Code Ann., Ins. (as displayed at mgaleg.maryland.gov, October 16, 2026)