§ 20-117. Appeal

Latest version.

   (a) Appeal. -- Except as provided in subsection (b) of this section, a claimant may appeal to the Maryland Tax Court, within 30 days after the date on which a notice under § 20-116(c) of this subtitle is given, in the manner allowed in Title 13, Subtitle 5, Parts IV and V of the Tax - General Article.

(b) Claimant. -- If a claimant is not given notice under § 20-116(c) of this subtitle within 6 months after the claim is filed, the claimant may:

   (1) treat the claim as being disallowed; and

   (2) appeal the disallowance to the Tax Court.

HISTORY: An. Code 1957, art. 24, § 9-712(d); 2013, ch. 119, § 2.

                    
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