Md. Code, Tax - General § 13-525
Md. Code, Tax - General § 13-525
in effect(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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=13-525&enactments=falseFetched: 10/17/2026