2013 Maryland Code
§ 6-110 - Appeal to Tax Court

MD Ins Code § 6-110 (2013) What's This?


(a) A person may appeal to the Maryland Tax Court in accordance with § 13-510 of the Tax - General Article if the person is dissatisfied with:

(1) an assessment under § 6-109 of this subtitle; or

(2) a disallowance by the Commissioner of all or part of a claim for refund.

(b) An appeal under this section must be taken within 60 days after the earlier of delivery or mailing of a notice of:

(1) an assessment under § 6-109 of this subtitle; or

(2) disallowance of a claim for refund under § 13-904 of the Tax - General Article.

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