1. (a) A person may appeal to the Maryland Tax Court in accordance with § 13-510 of the Tax-General Article if the person is dissatisfied with:

   1. (1) an assessment under § 6-109 of this subtitle; or
   2. (2) a disallowance by the Commissioner of all or part of a claim for refund.

2. (b) An appeal under this section must be taken within 60 days after the earlier of delivery or mailing of a notice of:

   1. (1) an assessment under § 6-109 of this subtitle; or
   2. (2) disallowance of a claim for refund under § 13-904 of the Tax-General Article.

Added by Acts 1995, c. 36, § 1, eff. Oct. 1, 1997. Amended by Acts 1995, c. 352, § 10, eff. Oct. 1, 1997.

Formerly Art. 48A, § 641.