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: an assessment under § 6-109 of this subtitle; or a disallowance by the Commissioner of all or part of a claim for refund. An appeal under this section must be taken within 60 days after the earlier of delivery or mailing of a notice of: an assessment under § 6-109 of this subtitle; or disallowance of a claim for refund under § 13-904 of the Tax - General Article.