Md. Code, Tax - General § 3-102
Md. Code, Tax - General § 3-102
in effectThere is a Maryland Tax Court, which is an independent administrative unit of the State government.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=3-102&enactments=falseFetched: 10/17/2026
