# Tax - General (GTG)

## Title 3. Maryland Tax Court

### Subtitle 1

#### Section 3-113

(a) The principal office of the Tax Court is in Baltimore City, at a location that the Board of Public Works chooses.

(b) The offices of the Tax Court shall be open for business:

  (1) during the hours that the Governor designates; and

  (2) at any additional time as the Tax Court considers necessary.

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