Md. Code, Tax - General § 13-515

Md. Code, Tax - General § 13-515
in effect
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(a) An individual may appear before the Tax Court without a lawyer. (b) The following individuals may represent the persons indicated without a lawyer before the Tax Court: (1) a partner for the partnership; and (2) a corporate officer for the corporation. (c) Any person or governmental unit may be represented before the Tax Court by a lawyer who is admitted to practice law in the State.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-515&enactments=falseFetched: 10/17/2026

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