1. (a) A party may submit to the Tax Court a request for a ruling on a question of law that is material to the appeal.

2. (b) On a request submitted under subsection (a) of this section, the Tax Court may:

   1. (1) issue a ruling on the question of law;
   2. (2) modify the question submitted by a party and issue a ruling on the modified question; or
   3. (3) decline to issue a ruling.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.

Formerly Art. 81, § 229.