<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="3-101" title_number="3" title_name="Maryland Tax Court" subtitle_number="1">
  <level label="a">
    <text>In this title the following words have the meanings indicated.</text>
  </level>
  <level label="b">
    <text>“Judge” means an individual who serves on the Tax Court.</text>
  </level>
  <level label="c">
    <text>“Tax Court” means the Maryland Tax Court.</text>
  </level>
</section>
