§ 13-501. Definitions
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-501
§ 13-501. Definitions
(c)(1) “Tax determining agency” means a governmental unit of the State that is authorized to make the final decision or determination or issue the final order about a tax issue within the jurisdiction of the Tax Court, before the decision may be appealed to the Tax Court.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
MD Code, Tax - General, § 13-501, MD TAX GENERAL § 13-501
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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