Maryland Assessment Procedure Manual
Main_Content
| Category: | Maryland Tax Court | | Category No.: | 229 | | Subject: | General Information | | Subject No.: | 010 | | Topic: | Note on Citations | | Topic No.: | 5 | | Date Issued: | 5/1/1991 | | Revision Date: | 2/8/1995 |
The procedures in this category frequently cite sections from the Annotated Code of Maryland and the Code of Maryland Regulations (COMAR).
Two articles of the Maryland Code contain sections referenced in these procedures: The Tax-General (TG) Article, especially Titles 3 and 13, and the Tax-Property (TP) Article especially Title 14. We use a simplified notation to refer to these sections: for example, TG3-102 means Section 3-102 of the Tax-General Article; TP14-512 means Section 14-512 of the Tax-Property Article.
Title 14 of COMAR covers independent agencies; Subtitle 12.01 covers the Rules of Procedure of the Tax Court. Again, we use a simplified notation to refer to these rules: thus Rule 11A of the Maryland Tax Court is referred to as MTC 11A; this is equivalent to COMAR 14.12.01.11A.
|
|
