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Rules of Procedure
The promulgated Rules of Procedure are located in the Code of Maryland
Regulations(COMAR) Title 14, Subtitle 12. They have been situated on this site for
A detailed explanation of the Procedures has been prepared for the
convenience of all who may be a party before the Tax Court. It provides a
description of the Court, who may appear before it and the procedures necessary to get an
appeal heard. Annotations to statutes, regulations and case law are also enumerated.