§ 13–516

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 13-516 (2026)

Title 13. Procedure

Subtitle 5. Appeals and Judicial Procedures Generally

(a)

To appeal to the Tax Court, a person or governmental unit shall file with the Tax Court a written petition that states succinctly:

(1)

the nature of the case;

(2)

the facts on which the appeal is based; and

(3)

each question presented for review by the Tax Court.

(b)

An opposing party shall respond in accordance with the rules of procedure of the Tax Court.