Md. Code Regs. 03.03.04.14

Current through Register Vol. 51, No. 24, December 2, 2024

Section 03.03.04.14 - Appeal-Informal Hearing

A. A person desiring to appeal an assessment or denial of a refund may apply for an informal hearing which shall be held in accordance with procedures set forth in COMAR 03.01.01.04 a.

B. Informal hearings shall be held at a location determined by the Comptroller, and the location shall be set in the notice issued by the Comptroller.

Regulation .14 adopted effective November 22, 1982 (9:23 Md. R. 2257); repealed effective August 26, 1985 (12:17 Md. R. 1699)
Regulations .14 adopted effective September 28, 1992 (19:19 Md. R. 1703)