Papers in connection with any appeal to this Court shall be mailed or otherwise delivered to the Clerk. * -----------FOOTNOTE----------- *The Clerk's Office on the fifteenth (15th) floor at 301 West Preston Street, Suite 1513, Baltimore, Maryland 21201 is open daily from 8:30 A.M. to 4:30 P.M., Mondays through Fridays, except for legal holidays. The Clerk's phone number is 410-767-4830. ---------

Authority: Tax General Article §3-105, Annotated Code of Maryland

Effective date: July 1, 1977 (4:16 Md. R. 1247)

Regulation .15 adopted effective July 13, 1977

Regulation .15 amended effective January 27, 1986 (13:2 Md. R. 139)

Regulation .01 amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .02D amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .03A amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .04 repealed and new Regulation .04 adopted as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .06B amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .08 amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .09A amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .09C adopted as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .11A amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .13 amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .15C, D amended as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021

Regulation .16 adopted as an emergency provision effective December 18, 2020 (48:2 Md. R. 46); emergency provision expired effective June 11, 2021