§ 3-107. Quorum for business; concurrence on appeals

MD Tax-Gen Code § 3-107 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(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.