§ 20-117
98 words·~1 min read·
/md/local-government/20-117A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§20–117.
(a)Except as provided in subsection
(b)of this section, a claimant may appeal to the Maryland Tax Court, within 30 days after the date on which a notice under § 20–116(c) of this subtitle is given, in the manner allowed in Title 13, Subtitle 5, Parts IV and V of the Tax – General Article.
(b)If a claimant is not given notice under § 20–116(c) of this subtitle within 6 months after the claim is filed, the claimant may:
(1)treat the claim as being disallowed; and
(2)appeal the disallowance to the Tax Court.