Md. Code Ann., Tax-Gen. § 3-107 — § 3-107

(a) Except as provided in subsection (c) of this section, a majority of the judges then serving on the Tax Court is a quorum to do business.
(b) The concurrence of a majority of the judges who hear an appeal is sufficient to decide the appeal.
(c) A judge who is a member of the Bar of the State may hear and decide an appeal without the participation of any other judge.