Md. Code, Tax - General § 13-501

Md. Code, Tax - General § 13-501
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
(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 decision may be appealed to the Tax Court. (2) “Tax determining agency” includes a property tax assessment appeal board.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-501&enactments=falseFetched: 10/17/2026

Starting a business in Maryland? Maryland LLC guide: costs and requirements