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2013 Maryland Code
TAX - GENERAL
§ 13-525 - Rulings on questions of law


MD Tax-Gen Code § 13-525 (2013) What's This?

§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.

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