Md. Code, Tax-Gen. § 13-515

Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
Section 13-515 - Representation of parties
(a) An individual may appear before the Tax Court without a lawyer.
(b) The following individuals may represent the persons indicated without a lawyer before the Tax Court:
(1) a partner for the partnership; and
(2) a corporate officer for the corporation.
(c) Any person or governmental unit may be represented before the Tax Court by a lawyer who is admitted to practice law in the State.

Md. Code, TG § 13-515