§ 13–515

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 13-515 (2026)

Title 13. Procedure

Subtitle 5. Appeals and Judicial Procedures Generally

(a)

An individual may appear before the Tax Court without a lawyer.

(b)

The following individuals may represent the persons indicated without a lawyer before the Tax Court:

(1)

a partner for the partnership; and

(2)

a corporate officer for the corporation.

(c)

Any person or governmental unit may be represented before the Tax Court by a lawyer who is admitted to practice law in the State.