Legislation
SECTION 2002
Division of tax appeals; organization
Tax (TAX) CHAPTER 60, ARTICLE 40
§ 2002. Division of tax appeals; organization. There shall be in the
department of taxation and finance a separate and independent division
of tax appeals to be operated and administered by a tax appeals
tribunal. The powers, functions, duties and obligations of the division
shall be separate from and independent of the authority of the
commissioner of taxation and finance.
department of taxation and finance a separate and independent division
of tax appeals to be operated and administered by a tax appeals
tribunal. The powers, functions, duties and obligations of the division
shall be separate from and independent of the authority of the
commissioner of taxation and finance.