{"data":{"id":"us-md/md.-code-tax-general-3-102","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 3–102","heading":"","body":"There is a Maryland Tax Court, which is an independent administrative unit of the State government.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=3-102","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"0b4b389c33f3347921b1cf58a5ac28fcf313216547c87a3177a9df3b43ba438d","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-3-101","next":"us-md/md.-code-tax-general-3-103"},"notice":"GroundRules: Original legal text. Not legal advice."}