# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 5. Appeals and Judicial Procedures Generally

#### Section 13-525

(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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)