Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 13-510

§ 13-510

Official textmgaleg.maryland.gov11 subsections

# (a)

Except as provided in subsection (b) of this section and subject to § 13-514 of this subtitle, within 30 days after the date on which a notice is mailed, a person or governmental unit that is aggrieved by the action in the notice may appeal to the Tax Court from:

# (1)

a final assessment of tax, interest, or penalty under this article;

# (2)

a final determination on an application for revision or claim for refund under § 13-508 of this subtitle;

# (3)

an inheritance tax determination by a register or by an orphans’ court other than a circuit court sitting as an orphans’ court;

# (4)

a denial of an alternative payment schedule for inheritance tax or Maryland estate tax;

# (5)

a final determination on a claim for return of seized property under § 13-839 or § 13-840 of this title; or

# (6)

a disallowance of a claim for refund under § 13-904 of this title.

# (b)

If a tax collector does not make a determination on a claim for refund within 6 months after the claim is filed, the claimant may:

# (1)

consider the claim as being disallowed; and

# (2)

appeal the disallowance to the Tax Court.

# (c)

An appeal to the Maryland Tax Court under this section shall be deemed to be filed within the time allowed for the appeal if a written petition is mailed to the Maryland Tax Court with a postmark date within the time allowed for the appeal.

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