Current with changes from the 2024 Legislative Session, chs. 2--407, effective on or before 7/1/2024
Section 6-110 - Appeal to Tax Court(a) 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) 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.