2010 Maryland Code
TAX - GENERAL
TITLE 13 - PROCEDURE
Subtitle 5 - Appeals and Judicial Procedures Generally

PART I. Definitions; General Provisions.

• Section 13-501 - Definitions.
• Section 13-502 - , 13-503. [Reserved].

PART II. Judicial Procedures Generally.

• Section 13-504 - Reciprocal recognition and enforcement of taxes.
• Section 13-505 - Restriction on judicial procedures.
• Section 13-506 - , 13-507. [Reserved].

PART III. Appeals Generally.

• Section 13-508 - Admissions and amusement tax, boxing and wrestling tax, income tax, motor carrier tax, motor fuel tax, public service company franchise tax, financial institution franchise tax, sales and use tax, or tobacco tax assessment.
• Section 13-509 - Correction of erroneous assessments.
• Section 13-510 - Appeal to Tax Court.
• Section 13-511 - Appeal to Court of Special Appeals from orphans' court.
• Section 13-512 - , 13-513. [Reserved].

PART IV. Tax Court Appeal Procedures.

• Section 13-514 - Exhaustion of remedies.
• Section 13-515 - Representation of parties.
• Section 13-516 - Petition and response.
• Section 13-517 - Amendments.
• Section 13-518 - Briefs and memoranda.
• Section 13-519 - Prompt hearing.
• Section 13-520 - Subpoenas for hearings.
• Section 13-521 - Depositions.
• Section 13-522 - Sanctions for noncompliance with directive of Tax Court.
• Section 13-523 - Conduct of proceedings.
• Section 13-524 - Rules of evidence.
• Section 13-525 - Rulings on questions of law.
• Section 13-526 - Submission of issues of fact for jury trial.
• Section 13-527 - Record of proceedings; copy of examiner's recommendation.
• Section 13-528 - Disposition of cases.
• Section 13-529 - Decision and order.
• Section 13-530 - , 13-531. [Reserved].

PART V. Appeals From Tax Court.

• Section 13-532 - Judicial review.