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§ 13-515. Representation of parties

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 IV. Tax Court Appeal Procedures (Refs & Annos)
MD Code, Tax - General, § 13-515
§ 13-515. Representation of parties
Currentness
Individual on own behalf
(a) An individual may appear before the Tax Court without a lawyer.
Partnerships and corporations
(b) The following individuals may represent the persons indicated without a lawyer before the Tax Court:
(1) a partner for the partnership; and
(2) a corporate officer for the corporation.
Lawyers
(c) Any person or governmental unit may be represented before the Tax Court by a lawyer who is admitted to practice law in the State.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 229.
MD Code, Tax - General, § 13-515, MD TAX GENERAL § 13-515
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.
End of Document