Maryland Code, Tax-General § 3-105

(a) In addition to the powers and duties set forth elsewhere in this title and in Title 13, Subtitle 5 of this article, the Tax Court:

(b) Subject to § 3-103 of this title, Title 13 of this article, and § 14-512 of the Tax-Property Article, the Tax Court may adopt reasonable rules of procedure in accordance with the provisions for adopting regulations under Title 10, Subtitle 1, Parts I through III, V, and VI of the State Government Article.