Maryland Code, INSURANCE 6-110
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Terms Used In Maryland Code, INSURANCE 6-110
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
(a) A person may appeal to the Maryland Tax Court in accordance with § 13-510 of the Tax – General Article if the person is dissatisfied with:
(1) an assessment under § 6-109 of this subtitle; or
(2) a disallowance by the Commissioner of all or part of a claim for refund.
(b) An appeal under this section must be taken within 60 days after the earlier of delivery or mailing of a notice of:
(1) an assessment under § 6-109 of this subtitle; or
(2) disallowance of a claim for refund under § 13-904 of the Tax – General Article.