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§ 13-501. Definitions

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 5. Appeals and Judicial Procedures Generally (Refs & Annos)
Part I. Definitions; General Provisions (Refs & Annos)
MD Code, Tax - General, § 13-501
§ 13-501. Definitions
In general
(a) In this subtitle the following words have the meanings indicated.
Tax Court
(b) “Tax Court” means the Maryland Tax Court.
Tax determining agency
(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.
(2) “Tax determining agency” includes a property tax assessment appeal board.

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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