Md. Code Regs. 03.03.02.13

Current through Register Vol. 51, No. 24, December 2, 2024

Section 03.03.02.13 - Appeal-Informal Hearing

A. A person desiring to appeal an assessment or denial of a refund may apply for an informal hearing which shall be held in accordance with procedures set forth in COMAR 03.01.01.04 a.

B. Informal hearings shall be held at a location determined by the Comptroller, and the location shall be set in the notice issued by the Comptroller.

Regulation .13 adopted effective November 17, 1986 (13:23 Md. R. 2479)
Regulations .13 amended effective October 8, 1984 (11:20 Md. R. 1740)
Regulation .13 amended effective September 7, 1987 (14:18 Md. R. 1963)
Regulation .13 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Regulation .13A amended effective January 13, 1999 (26:1 Md. R. 19)