§ 13-515. Representation of parties

MD Tax-Gen Code § 13-515 (2019) (N/A)
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(a)    An individual may appear before the Tax Court without a lawyer.

(b)    The following individuals may represent the persons indicated without a lawyer before the Tax Court:

(1)    a partner for the partnership; and

(2)    a corporate officer for the corporation.

(c)    Any person or governmental unit may be represented before the Tax Court by a lawyer who is admitted to practice law in the State.