<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-527" title_number="13" title_name="Procedure" subtitle_number="5" subtitle_name="Appeals and Judicial Procedures Generally">
  <level label="a">
    <text>The Tax Court shall provide:</text>
    <level label="1">
      <text>for recording equipment at all hearings; and</text>
    </level>
    <level label="2">
      <text>on request of a party, for the preparation of a copy of the record of the proceedings.</text>
    </level>
  </level>
  <level label="b">
    <text>If, under § 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.</text>
  </level>
</section>
