# Tax - General (GTG)

## Title 3. Maryland Tax Court

### Subtitle 1

#### Section 3-101

(a) In this title the following words have the meanings indicated.

(b) "Judge" means an individual who serves on the Tax Court.

(c) "Tax Court" means the Maryland Tax Court.

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