Rules and Procedures
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 your convenience.
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.