Md. Code, Tax - General § 3–110

(a) The Tax Court may appoint 1 or more deputy clerks.

(b) Each deputy clerk is entitled to the salary provided in the State budget.

(c) A deputy clerk shall perform the duties that the Tax Court assigns, including, in the absence of the clerk, a duty of the clerk.

(d) A deputy clerk may administer oaths in connection with any proceeding in the Tax Court.