Section 13-532 – Judicial Review
(a) (1) A final order of the Tax Court is subject to judicial review as provided for contested cases in §§ 10-222 and 10-223 of the State Government Article. (2) Any party to the Tax Court proceeding, including a governmental unit, may appeal a final order of the Tax Court to the circuit court. (b) When an order of […]
Section 13-517 – Amendments
The Tax Court may require or, on request of a party, allow an amendment to a pleading or motion.
Section 13-518 – Briefs and Memoranda
The Tax Court may require or, on request of a party, allow a party to file a brief or memorandum.
Section 13-519 – Prompt Hearing
The Tax Court shall hear and determine appeals promptly.
Section 13-501 – Definitions
(a) In this subtitle the following words have the meanings indicated. (b) “Tax Court” means the Maryland Tax Court. (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 […]
Section 13-504 – Reciprocal Recognition and Enforcement of Taxes
(a) In this section, “state tax”: (1) means a tax that is lawfully imposed by another state and is similar to a tax imposed under this article; and (2) includes interest and penalties on the tax. (b) A court of this State shall recognize and enforce the liability for a state tax if the state that imposes the tax […]
Section 13-505 – Restriction on Judicial Procedures
A court may not issue an injunction, writ of mandamus, or other process against the State or any officer or employee of the State to enjoin or prevent the assessment or collection of a tax under this article.
Section 13-508 – Applications for Revision of Assessment or Claim for Refund
(a) Within 30 days after the date on which a notice of assessment of the admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, income tax, motor carrier tax, motor fuel tax, public service company franchise tax, financial institution franchise tax, sales and use tax, or tobacco tax is mailed, a person or governmental […]
Section 13-509 – Correction of Erroneous Assessments
(a) Notwithstanding a person’s failure to file a timely application for revision or claim for refund of an assessment of the admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, income tax, motor carrier tax, motor fuel tax, sales and use tax, or tobacco tax under § 13–508(a) of this subtitle, the Comptroller or […]
Section 13-510 – Appeal 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: (1) a final assessment of tax, […]