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2013 Maryland Code
TAX - GENERAL
§ 13-515 - Representation of parties


MD Tax-Gen Code § 13-515 (2013) What's This?

§13-515.

(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.

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