§ 13-510. Appeals to tax court
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-510
§ 13-510. Appeals to tax court
(a) Except as provided in subsection (b) of this section and subject to § 13-514 of this subtitle, within 30 days after the date on which a notice is mailed, a person or governmental unit that is aggrieved by the action in the notice may appeal to the Tax Court from:
(b) If a tax collector does not make a determination on a claim for refund within 6 months after the claim is filed, the claimant may:
(c) An appeal to the Maryland Tax Court under this section shall be deemed to be filed within the time allowed for the appeal if a written petition is mailed to the Maryland Tax Court with a postmark date within the time allowed for the appeal.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1988, c. 569, § 1; Acts 1988, c. 643, § 2; Acts 1991, c. 262; Acts 1994, c. 139, § 1, eff. July 1, 1994; Acts 1997, c. 98, § 1, eff. July 1, 1997.
Formerly Art. 56, § 151A; Art. 62A, § 3; Art. 81, §§ 176A, 217, 259, 310, 462, 479.
MD Code, Tax - General, § 13-510, MD TAX GENERAL § 13-510
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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