Maryland Code, TAX – GENERAL 3-112

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state: means :

(1) a state, possession, territory, or commonwealth of the United States; or

(2) the District of Columbia. See

The Tax Court may employ staff in accordance with the State budget:

(1) to carry out the provisions of this title and Title 13, Subtitle 5 of this article; and

(2) to exercise the powers and to carry out the duties otherwise conferred by law on the Tax Court.