Md. Code, Tax - General § 13–525

(a) A party may submit to the Tax Court a request for a ruling on a question of law that is material to the appeal.

(b) On a request submitted under subsection (a) of this section, the Tax Court may:

(1) issue a ruling on the question of law;

(2) modify the question submitted by a party and issue a ruling on the modified question; or

(3) decline to issue a ruling.