Md. Code, Tax - General § 13-501
This is the official text of Md. Code, Tax - General § 13-501, part of Maryland’s Code, Tax - General — governs state taxation.
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§13–501.
Official statutory text
(a) In this subtitle the following words have the meanings indicated.
(b) “Tax Court” means the Maryland Tax Court.
(c) (1) “Tax determining agency” means a governmental unit of the State that is authorized to make the final decision or determination or issue the final order about a tax issue within the jurisdiction of the Tax Court, before the decision may be appealed to the Tax Court.
(2) “Tax determining agency” includes a property tax assessment appeal board.
(b) “Tax Court” means the Maryland Tax Court.
(c) (1) “Tax determining agency” means a governmental unit of the State that is authorized to make the final decision or determination or issue the final order about a tax issue within the jurisdiction of the Tax Court, before the decision may be appealed to the Tax Court.
(2) “Tax determining agency” includes a property tax assessment appeal board.
Status: in_force · Read it on the official government site
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