{"data":{"id":"us-md/md.-code-tax-general-13-514","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–514","heading":"","body":"Unless a person has exhausted all available administrative remedies before the appropriate tax determining agency, the person may not appeal to the Tax Court.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-514","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"c41e8638be2b7c8f92ccc0ffd8cebd3ba7f7eac36552c2ddf747a046762f1bca","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-511","next":"us-md/md.-code-tax-general-13-515"},"notice":"GroundRules: Original legal text. Not legal advice."}