Maryland Code > Tax - General > Title 3 > § 3-104 Maryland Code, TAX – GENERAL 3-104 Current as of: 2023 | Check for updates | Other versions Terms Used In Maryland Code, TAX - GENERAL 3-104County: means a county of the State or Baltimore City. See The Tax Court may sit in Baltimore City or in the county seat of any other county. Previous sectionNext section Title 3 Contents Ask a question, get an answer ASAP!