Section 13-516 – Petition and Response
(a) To appeal to the Tax Court, a person or governmental unit shall file with the Tax Court a written petition that states succinctly: (1) the nature of the case; (2) the facts on which the appeal is based; and (3) each question presented for review by the Tax Court. (b) An opposing party shall respond in accordance with the […]
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.