§ 13–525

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 13-525 (2026)

Title 13. Procedure

Subtitle 5. Appeals and Judicial Procedures Generally

(a)

A party may submit to the Tax Court a request for a ruling on a question of law that is material to the appeal.

(b)

On a request submitted under subsection (a) of this section, the Tax Court may:

(1)

issue a ruling on the question of law;

(2)

modify the question submitted by a party and issue a ruling on the modified question; or

(3)

decline to issue a ruling.