Maryland Code, TAX – GENERAL 7-105
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Terms Used In Maryland Code, TAX - GENERAL 7-105
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
(a) After reasonable notice to the parties to the agreement, the board of arbitrators chosen under § 7-104 of this subtitle shall hold hearings at the times and places that the board determines.
(b) At the hearings, each party to the agreement may:
(1) present evidence; and
(2) examine witnesses.