Hearings and Appeals

A taxpayer has the right to appeal a tax assessment or the denial of a refund claim. The Hearings and Appeals Division aims to resolve appeals as quickly as possible during the administrative review process. An informal hearing is the final administrative step in a disputed tax case. A designated hearing officer conducts the hearing and provides taxpayers with the opportunity to present information to dispute the assessment or denial of a refund claim. After the hearing, the hearing officer reviews the information presented by the taxpayer and issues a decision. If a taxpayer disagrees with the final determination issued by the hearing officer, an appeal may be made to the Maryland Tax Court within 30 days of the issuance of the determination. Appeals to the Maryland Tax Court are handled by the Maryland Attorney General's office.

Andrew Maschas, Director

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