# Tax - General (GTG)

## Title 3. Maryland Tax Court

### Subtitle 1

#### Section 3-107

(a) Except as provided in subsection (c) of this section, a majority of the judges then serving on the Tax Court is a quorum to do business.

(b) The concurrence of a majority of the judges who hear an appeal is sufficient to decide the appeal.

(c) A judge who is a member of the Bar of the State may hear and decide an appeal without the participation of any other judge.

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