§ 13–514
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-514 (2026)
Title 13. Procedure
Subtitle 5. Appeals and Judicial Procedures Generally
§ 13–514LinkCopy Citation
Unless a person has exhausted all available administrative remedies before the appropriate tax determining agency, the person may not appeal to the Tax Court.