Maryland Code, TAX – GENERAL 13-525
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Terms Used In Maryland Code, TAX - GENERAL 13-525
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
(a) A party may submit to the Tax Court a request for a ruling on a question of law that is material to the appeal.
(b) On a request submitted under subsection (a) of this section, the Tax Court may:
(1) issue a ruling on the question of law;
(2) modify the question submitted by a party and issue a ruling on the modified question; or
(3) decline to issue a ruling.