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Maryland Code, Tax-General § 13-515

Current as of January 01, 2025 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 13-515 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-13-515/

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