Md. Code, Tax - General § 13-515

This is the official text of Md. Code, Tax - General § 13-515, part of Maryland’s Code, Tax - General — governs state taxation.

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§13–515.

Official statutory text

(a) An individual may appear before the Tax Court without a lawyer.

(b) The following individuals may represent the persons indicated without a lawyer before the Tax Court:

(1) a partner for the partnership; and

(2) a corporate officer for the corporation.

(c) Any person or governmental unit may be represented before the Tax Court by a lawyer who is admitted to practice law in the State.

Status: in_force · Read it on the official government site

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