Section 13-510 - Appeal to Tax Court. - Maryland Statutes

§ 13-510. Appeal to Tax Court.
 

(a)  In general.- Except as provided in subsection (b) of this section and subject to § 13-514 of this subtitle, within 30 days after the date on which a notice is mailed, a person or governmental unit that is aggrieved by the action in the notice may appeal to the Tax Court from: 

(1) a final assessment of tax, interest, or penalty under this article; 

(2) a final determination on an application for revision or claim for refund under § 13-508 of this subtitle; 

(3) an inheritance tax determination by a register or by an orphans' court other than a circuit court sitting as an orphans' court; 

(4) a denial of an alternative payment schedule for inheritance tax or Maryland estate tax; 

(5) a final determination on a claim for return of seized property under § 13-839 or § 13-840 of this title; or 

(6) a disallowance of a claim for refund under § 13-904 of this title. 

(b)  Exception when no action taken on claim for refund.- If a tax collector does not make a determination on a claim for refund within 6 months after the claim is filed, the claimant may: 

(1) consider the claim as being disallowed; and 

(2) appeal the disallowance to the Tax Court. 

(c)  Timely filing of appeal.- An appeal to the Maryland Tax Court under this section shall be deemed to be filed within the time allowed for the appeal if a written petition is mailed to the Maryland Tax Court with a postmark date within the time allowed for the appeal. 
 

[An. Code 1957, art. 56, § 151A; art. 62A, § 3; art. 81, §§ 176A, 217, 259, 310, 462, 479; 1988, ch. 2, § 1; ch. 110, § 1; ch. 569, § 1; ch. 643, § 2; 1991, ch. 262; 1994, ch. 139; 1997, ch. 98.]