- (a) Except as provided in subsection (c) of this section, a majority of the judges then serving on the Tax Court is a quorum to do business.
- (b) The concurrence of a majority of the judges who hear an appeal is sufficient to decide the appeal.
- (c) A judge who is a member of the Bar of the State may hear and decide an appeal without the participation of any other judge.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 228.