Maryland Tax - General Section 3-107


Article - Tax - General

§ 3-107.

      (a)      Except as provided in subsection (c) of this section, a majority of the judges then serving on the Tax Court is a quorum to do business.

      (b)      The concurrence of a majority of the judges who hear an appeal is sufficient to decide the appeal.

      (c)      A judge who is a member of the Bar of the State may hear and decide an appeal without the participation of any other judge.