(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) an assessment under § 6-109 of this subtitle; or (2) a disallowance by the Commissioner of all or part of a claim for refund. (b) An appeal under this section must be taken within 60 days after the earlier of delivery or mailing of a notice of: (1) an assessment under § 6-109 of this subtitle; or (2) disallowance of a claim for refund under § 13-904 of the Tax - General Article.
Maryland Legal Code