Md. Code, Tax - General § 13-514

Md. Code, Tax - General § 13-514
in effect
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Unless a person has exhausted all available administrative remedies before the appropriate tax determining agency, the person may not appeal to the Tax Court.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-514&enactments=falseFetched: 10/17/2026

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