<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-511" title_number="13" title_name="Procedure" subtitle_number="5" subtitle_name="Appeals and Judicial Procedures Generally">
  <text>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.</text>
</section>
