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Code · Maryland · Tax - General

§ 13-515

68 words·~1 min read·/md/tax-general/13-515

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§13–515.
(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.
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