Ch. 2                                    LAWS OF MARYLAND

JURISDICTION OF THE ORPHANS' COURT THAT RELATES TO THE
INHERITANCE TAX OR THE TAX ON COMMISSIONS.

REVISOR'S NOTE: This section is new language derived
without substantive change from the third sentences of
former Art. 81, §§ 160 and 161(c).

It is revised to apply to the tax on commissions for
clarity.

The former phrase "to the same extent and in the same
time and manner as from other orders of the orphans'
court" is deleted as surplusage.

The Tax - General Article Review Committee notes, for
the consideration of the General Assembly, that §
13-510(a)(4) of this subtitle is inconsistent with the
general rule stated in this section. See the
revisor's note to § 13-510 of this subtitle.

Defined terms: "Inheritance tax" § 1-101
"Person" § 1-101 "Tax on commissions" § 1-101

13-512. RESERVED.

13-513. RESERVED.

PART IV. TAX COURT APPEAL PROCEDURES.

13-514. EXHAUSTION OF REMEDIES.

UNLESS A PERSON HAS EXHAUSTED ALL AVAILABLE ADMINISTRATIVE
REMEDIES BEFORE THE APPROPRIATE TAX DETERMINING AGENCY, THE
PERSON MAY NOT APPEAL TO THE TAX COURT.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first sentence of
former Art. 81, § 230.

This section requires that a case be appealed to the
appropriate tax determining agency, including a
property tax assessment appeal board, before the case
may be appealed to the Tax Court. See §§ 13-508 and
13-509 of this subtitle. It should be noted that an
intermediate appeal to a property tax assessment
appeal board is not available in all cases. A remedy
before a property tax assessment appeal board is
available only in the cases set out in TP § 3-107.
Those cases generally concern real property values,
personal property valued by a supervisor, and tax
credits. A property tax assessment appeal board does
not have jurisdiction over a case in which the
Department valued personal property or a case in
which the property tax is not involved. These cases
may be appealed directly to the Tax Court, after the

- 524 -