§ 13-516. Petition and response

MD Tax-Gen Code § 13-516 (2019) (N/A)
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(a)    To appeal to the Tax Court, a person or governmental unit shall file with the Tax Court a written petition that states succinctly:

(1)    the nature of the case;

(2)    the facts on which the appeal is based; and

(3)    each question presented for review by the Tax Court.

(b)    An opposing party shall respond in accordance with the rules of procedure of the Tax Court.