§ 6-110. Appeal to Tax Court

Latest version.

   (a) In general. -- A person may appeal to the Maryland Tax Court in accordance with § 13-510 of the Tax - General Article if the person is dissatisfied with:

   (1) an assessment under § 6-109 of this subtitle; or

   (2) a disallowance by the Commissioner of all or part of a claim for refund.

(b) Time for taking appeal. -- An appeal under this section must be taken within 60 days after the earlier of delivery or mailing of a notice of:

   (1) an assessment under § 6-109 of this subtitle; or

   (2) disallowance of a claim for refund under § 13-904 of the Tax - General Article.

HISTORY: An. Code 1957, art. 48A, § 641; 1995, ch. 36; ch. 352, § 10.

                    
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