{"data":{"id":"us-md/md.-code-tax-general-13-501","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–501","heading":"","body":"(a) In this subtitle the following words have the meanings indicated.\n(b) “Tax Court” means the Maryland Tax Court.\n(c) (1) “Tax determining agency” means a governmental unit of the State that is authorized to make the final decision or determination or issue the final order about a tax issue within the jurisdiction of the Tax Court, before the decision may be appealed to the Tax Court.\n(2) “Tax determining agency” includes a property tax assessment appeal board.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-501","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"3abf9b71a43cea8754da4c9c5b4ceafea6cabb205cc7b5e896519f70991cfd1c","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-413","next":"us-md/md.-code-tax-general-13-504"},"notice":"GroundRules: Original legal text. Not legal advice."}