{"data":{"id":"us-md/md.-code-tax-general-13-515","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–515","heading":"","body":"(a) An individual may appear before the Tax Court without a lawyer.\n(b) The following individuals may represent the persons indicated without a lawyer before the Tax Court:\n(1) a partner for the partnership; and\n(2) a corporate officer for the corporation.\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-515","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"34bac9746e211233cf43016af3680921873786b03c0fd681ac5ca37502be7c6b","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-514","next":"us-md/md.-code-tax-general-13-516"},"notice":"GroundRules: Original legal text. Not legal advice."}