State Codes and Statutes
Statutes > Maryland > Insurance > Title-6 > Subtitle-1 > 6-110§ 6-110. Appeal to Tax Court.
(a) In general.- 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) Time for taking appeal.- 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.
[An. Code 1957, art. 48A, § 641; 1995, ch. 36; ch. 352, § 10.]
