Md. Code, Tax-Gen. § 3-107

Maryland · Maryland Code, Tax - General · Status: effective

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Citation: Md. Code, Tax-Gen. § 3-107, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1789856
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(a) Except as provided in subsection (c) of this section, a majority of the judges then serving on the Tax Court is a quorum to do business. (b) The concurrence of a majority of the judges who hear an appeal is sufficient to decide the appeal. (c) A judge who is a member of the Bar of the State may hear and decide an appeal without the participation of any other judge.