{"data":{"id":"us-md/md.-code-tax-general-13-516","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–516","heading":"","body":"(a) To appeal to the Tax Court, a person or governmental unit shall file with the Tax Court a written petition that states succinctly:\n(1) the nature of the case;\n(2) the facts on which the appeal is based; and\n(3) each question presented for review by the Tax Court.\n(b) An opposing party shall respond in accordance with the rules of procedure of the Tax Court.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-516","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"d223bd30247af549957ef4c8078cced427859e8cdddb461cd4478c7a87886008","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-515","next":"us-md/md.-code-tax-general-13-517"},"notice":"GroundRules: Original legal text. Not legal advice."}