Md. Code, Tax - General § 3-107

Md. Code, Tax - General § 3-107
in effect
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(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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=3-107&enactments=falseFetched: 10/17/2026