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2021 Maryland Statutes
Tax - General
Title 3 - Maryland Tax Court
Section 3-107 - Quorum for Business; Concurrence on Appeals
Universal Citation: MD. Tax - General Code Ann. § 3-107 (2021)
(a) Except as provided in subsection (c) of this section, a majority of the judges then serving on the Tax Court is a quorum to do business.
(b) The concurrence of a majority of the judges who hear an appeal is sufficient to decide the appeal.
(c) A judge who is a member of the Bar of the State may hear and decide an appeal without the participation of any other judge.
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