§ 6-110
102 words·~1 min read·
/md/insurance/6-110A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§6–110.
(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.