Maryland Statutes
§ 13-515
Maryland § 13-515
This text of Maryland § 13-515 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - General § 13-515 (2026).
Text
(a)An individual may appear before the Tax Court without a lawyer.
(b)The following individuals may represent the persons indicated without a lawyer before the Tax Court:
(1)a partner for the partnership; and
(2)a corporate officer for the corporation.
(c)Any person or governmental unit may be represented before the Tax Court by a lawyer who is admitted to practice law in the State.
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Bluebook (online)
Maryland § 13-515, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/13-515.