# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 5. Appeals and Judicial Procedures Generally

#### Section 13-527

(a) The Tax Court shall provide:

  (1) for recording equipment at all hearings; and

  (2) on request of a party, for the preparation of a copy of the record of the proceedings.

(b) If, under Sec. 3-111 of this article, the Tax Court appoints an examiner to hear an appeal, the Tax Court shall provide to each party a copy of the examiner's recommended decision.

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