Home Table of Contents

§ 6-110. Appeals to tax court

West's Annotated Code of MarylandInsurance

West's Annotated Code of Maryland
Insurance (Refs & Annos)
Title 6. Taxes and Fees
Subtitle 1. Taxes (Refs & Annos)
MD Code, Insurance, § 6-110
§ 6-110. Appeals to tax court
Currentness
Grounds for appeal
(a) A person may appeal to the Maryland Tax Court in accordance with § 13-510 of the Tax-General Article if the person is dissatisfied with:
(1) an assessment under § 6-109 of this subtitle; or
(2) a disallowance by the Commissioner of all or part of a claim for refund.
Deadline for appeal
(b) An appeal under this section must be taken within 60 days after the earlier of delivery or mailing of a notice of:
(1) an assessment under § 6-109 of this subtitle; or
(2) disallowance of a claim for refund under § 13-904 of the Tax-General Article.

Credits

Added by Acts 1995, c. 36, § 1, eff. Oct. 1, 1997. Amended by Acts 1995, c. 352, § 10, eff. Oct. 1, 1997.
Formerly Art. 48A, § 641.
MD Code, Insurance, § 6-110, MD INSURANCE § 6-110
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document