The Maryland Tax Court is an independent administrative unit of the State government, created in 1959 to perform quasi-judicial functions, such as making factual determinations and adjudicating disputes in areas such as income tax, sales tax, and real and personal property assessments. TG3-103. As an administrative agency of the Executive Branch, the Court has no power or authority to consider or question the constitutionality of an act of the Legislature. However, when the constitutional attack is upon the application of legislation to a particular situation, the Court may determine the validity of that application.

The Court hears appeals from the final decision or determination of any unit of the State or local government authorized to make such decision, about any tax issue. TG3-103.