COMAR 03.03.04.14 — § 14 Appeal—Informal Hearing.

.14 Appeal—Informal Hearing.
A.
A person desiring to appeal an assessment or denial of a refund may apply for an informal hearing which shall be held in accordance with procedures set forth in
COMAR 03.01.01.04
.
B.
Informal hearings shall be held at a location determined by the Comptroller, and the location shall be set in the notice issued by the Comptroller.