In this subtitle the following words have the meanings indicated. “Tax Court” means the Maryland Tax Court. “Tax determining agency” means a governmental unit of the State that is authorized to make the final decision or determination or issue the final order about a tax issue within the jurisdiction of the Tax Court, before the decision may be appealed to the Tax Court. “Tax determining agency” includes a property tax assessment appeal board.

In this section, “state tax”: means a tax that is lawfully imposed by another state and is similar to a tax imposed under this article; and includes interest and penalties on the tax. A court of this State shall recognize and enforce the liability for a state tax if the state that imposes the tax similarly recognizes and enforces the liability for a tax that this State lawfully imposes. An official of a reciprocating state may bring an action in a court of this State to collect state taxes. Certification, by the Secretary of State or other comparable official of another state, that an official has authority to collect state taxes is conclusive proof of that authority.

A court may not issue an injunction, writ of mandamus, or other process against the State or any officer or employee of the State to enjoin or prevent the assessment or collection of a tax under this article.

Within 30 days after the date on which a notice of assessment of the admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, digital advertising gross revenues tax, income tax, motor carrier tax, motor fuel tax, public service company franchise tax, financial institution franchise tax, sales and use tax, or tobacco tax is mailed, a person or governmental unit against which the assessment is made may submit to the tax collector: an application for revision of the assessment; or except for the public service company franchise tax, if the assessment is paid, a claim for refund. If a person or governmental unit fails to submit an application for revision or claim for refund within the time allowed in subsection (a) of this section, the assessment becomes final. The Comptroller or an employee of the Comptroller’s office expressly designated by the Comptroller promptly: shall hold an informal hearing on a person’s or governmental unit’s admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, digital advertising gross revenues tax, income tax, motor carrier tax, motor fuel tax, sales and use tax, or tobacco tax application for revision or claim for refund under subsection (a) of this section; and after the hearing: shall act on the application for revision; and may assess any additional tax, penalty, and interest due; and shall mail to the person or governmental unit a notice of final determination. The Department promptly: shall act on a person’s public service company franchise tax or financial institution franchise tax application for revision under subsection (a) of this section; or shall hold an informal hearing after giving reasonable notice to the person; and after the hearing: shall act on the application for revision; and may assess any additional tax, penalty, and interest due; and shall mail to the person a notice of final determination.

Notwithstanding a person’s failure to file a timely application for revision or claim for refund of an assessment of the admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, digital advertising gross revenues tax, income tax, motor carrier tax, motor fuel tax, sales and use tax, or tobacco tax under § 13–508(a) of this subtitle, the Comptroller or the Comptroller’s designee may issue an order decreasing or abating an assessment to correct an erroneous assessment. If action is taken under subsection (a) of this section, the order shall state clearly the reasons for decreasing or abating the assessment. Any order issued by the Comptroller under subsection (a) of this section shall be final and not subject to appeal. The Comptroller’s refusal to enter an order under subsection (a) of this section shall be final and not subject to appeal.

Except as provided in subsection (b) of this section and subject to § 13-514 of this subtitle, within 30 days after the date on which a notice is mailed, a person or governmental unit that is aggrieved by the action in the notice may appeal to the Tax Court from: a final assessment of tax, interest, or penalty under this article; a final determination on an application for revision or claim for refund under § 13-508 of this subtitle; an inheritance tax determination by a register or by an orphans’ court other than a circuit court sitting as an orphans’ court; a denial of an alternative payment schedule for inheritance tax or Maryland estate tax; a final determination on a claim for return of seized property under § 13-839 or § 13-840 of this title; or a disallowance of a claim for refund under § 13-904 of this title. If a tax collector does not make a determination on a claim for refund within 6 months after the claim is filed, the claimant may: consider the claim as being disallowed; and appeal the disallowance to the Tax Court. An appeal to the Maryland Tax Court under this section shall be deemed to be filed within the time allowed for the appeal if a written petition is mailed to the Maryland Tax Court with a postmark date within the time allowed for the appeal.

A register, on behalf of the State, or a person in interest may appeal to the Court of Special Appeals from an order or determination of an orphans’ court or a court exercising the jurisdiction of the orphans’ court that relates to the inheritance tax.

Unless a person has exhausted all available administrative remedies before the appropriate tax determining agency, the person may not appeal to the Tax Court.

An individual may appear before the Tax Court without a lawyer. The following individuals may represent the persons indicated without a lawyer before the Tax Court: a partner for the partnership; and a corporate officer for the corporation. Any person or governmental unit may be represented before the Tax Court by a lawyer who is admitted to practice law in the State.

To appeal to the Tax Court, a person or governmental unit shall file with the Tax Court a written petition that states succinctly: the nature of the case; the facts on which the appeal is based; and each question presented for review by the Tax Court. An opposing party shall respond in accordance with the rules of procedure of the Tax Court.

The Tax Court may require or, on request of a party, allow an amendment to a pleading or motion.

The Tax Court may require or, on request of a party, allow a party to file a brief or memorandum.

The Tax Court shall hear and determine appeals promptly.

On receipt of a petition, the clerk of the Tax Court immediately shall issue a subpoena that requires the appropriate tax determining agency to produce at a hearing before the Tax Court: the record of the proceeding from which the appeal is taken or a certified copy of the record; and any map, plat, or other document that is connected with the record. On request of a party, the Tax Court shall issue a subpoena that requires at a hearing before the Tax Court: the appearance of a witness to testify; and the production of any pertinent document. A subpoena issued under this section or § 13-521 of this subtitle shall be served by: the sheriff or deputy sheriff of the jurisdiction in which the person subpoenaed is found; the clerk or a deputy clerk of the Tax Court; certified mail, return receipt requested; or a private process server.

A party may take a deposition in or out of the State in the manner provided by law for taking depositions in a civil case. On request of a party, the Tax Court shall issue a subpoena that requires at a deposition: the appearance of a witness to testify; and the production of any pertinent document.

If, without reasonable cause, a person fails to obey a subpoena, refuses to be sworn, or refuses to testify, the Tax Court may and, on request of a party, shall apply to a circuit court to issue an order, returnable within 5 days, that directs the person to show cause for the refusal to be sworn or to testify or the failure to obey the subpoena. After the expiration of the time period in subsection (a) of this section, the circuit court shall conduct a hearing to determine the existence of reasonable cause. If the circuit court determines that there is no reasonable cause for the failure to comply, the circuit court shall order compliance with the directive of the Tax Court. A person who fails to comply with the order of a circuit court may be held in contempt of court, and the circuit court shall impose sanctions appropriate for contempt. A person may appeal a finding of contempt under this section.

An appeal before the Tax Court shall be heard de novo and conducted in a manner similar to a proceeding in a court of general jurisdiction sitting without a jury.

The Tax Court is not bound by the technical rules of evidence.

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

Except as provided in subsection (c) of this section, on the request of a party, the Tax Court may submit an issue of fact to a circuit court for a jury trial. A submission under this section shall be filed in the circuit court for the county where the taxpayer resides or does business. An issue of fact as to the valuation of property may not be submitted under this section.

The Tax Court shall provide: for recording equipment at all hearings; and on request of a party, for the preparation of a copy of the record of the proceedings. If, under § 3-111 of this article, the Tax Court appoints an examiner to hear an appeal, the Tax Court shall provide to each party a copy of the examiner’s recommended decision.

The Tax Court shall have full power to hear, try, determine, or remand any matter before it. In exercising these powers, the Tax Court may reassess or reclassify, abate, modify, change or alter any valuation, assessment, classification, tax or final order appealed to the Tax Court. Absent affirmative evidence in support of the relief being sought or an error apparent on the face of the proceeding from which the appeal is taken, the decision, determination, or order from which the appeal is taken shall be affirmed.

In each appeal, the Tax Court shall issue a written order that sets forth its decision. Each order of the Tax Court shall be filed with its clerk. The clerk of the Tax Court shall certify the order in an appeal and mail a copy of the certified order to: each party to the appeal; and the tax determining agency from which the appeal is taken.

A final order of the Tax Court is subject to judicial review as provided for contested cases in §§ 10-222 and 10-223 of the State Government Article. Any party to the Tax Court proceeding, including a governmental unit, may appeal a final order of the Tax Court to the circuit court. When an order of the Tax Court is subject to judicial review, that order is enforceable unless the reviewing court grants a stay upon such condition, security or bond as it deems proper.