# Tax - General (GTG)

## Title 3. Maryland Tax Court

### Subtitle 1

#### Section 3-110

(a) The Tax Court may appoint 1 or more deputy clerks.

(b) Each deputy clerk is entitled to the salary provided in the State budget.

(c) A deputy clerk shall perform the duties that the Tax Court assigns, including, in the absence of the clerk, a duty of the clerk.

(d) A deputy clerk may administer oaths in connection with any proceeding in the Tax Court.

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