There is a newer version of the Maryland Code
Maryland Tax - General Section 7-105
§ 7-105.
  (a)   After reasonable notice to the parties to the agreement, the board of arbitrators chosen under § 7-104 of this subtitle shall hold hearings at the times and places that the board determines.
  (b)   At the hearings, each party to the agreement may:
    (1)   present evidence; and
    (2)   examine witnesses.
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