# COMAR Title 14 — Independent Agencies

## Subtitle 12 — Tax Court

### Chapter 01 — Rules of Procedure

#### Regulation .04 Where and When to File Papers.

*COMAR 14.12.01.04*

Papers in connection with any appeal to this Court shall be mailed or otherwise delivered to the Clerk. *

-----------FOOTNOTE----------- *The Clerk's Office on the fifteenth (15th) floor at 301 West Preston Street, Suite 1513, Baltimore, Maryland 21201 is open daily from 8:30 A.M. to 4:30 P.M., Mondays through Fridays, except for legal holidays. The Clerk's phone number is 410-767-4830. ---------