Section 6-110 - Appeal to Tax Court. - Maryland Statutes

§ 6-110. Appeal to Tax Court.
 

(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. 
 

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