Maryland Tax - General Section 13-525

      (a)      A party may submit to the Tax Court a request for a ruling on a question of law that is material to the appeal.

      (b)      On a request submitted under subsection (a) of this section, the Tax Court may:

            (1)      issue a ruling on the question of law;

            (2)      modify the question submitted by a party and issue a ruling on the modified question; or

            (3)      decline to issue a ruling.