WILLIAM DONALD SCHAEFER, Governor

Ch. 2

WHEN AN ORDER HAS BECOME FINAL AND IS NO LONGER SUBJECT TO
JUDICIAL REVIEW, THE ORDER IS ENFORCEABLE IN THE APPROPRIATE
COURT.

REVISOR'S NOTE: Subsection (a)(1) of this section is new
language substituted for former Art. 81, § 229(n),
(o), and (p), which provided for venue in a retail
sales tax case, specified the scope of review, and
allowed subsequent appeals to the Court of Special
Appeals, respectively, the second clause of the first
sentence of former Art. 56, § 151A(c), which allowed
appeals for motor fuel taxes, and the second clause of
former Art. 81, § 310(e), which allowed appeals for
income tax. The substituted language clarifies venue
in cases other than in cases involving the former
retail sales, motor fuel, and income taxes. The
substituted language also clarifies the scope of

review. Although in Dickenson-Tidewater v.

Supervisor, 273 Md. 245, (1974), the Court indicated
that former Art. 41, § 255 -- now codified in SG §
10-215 -- technically was inapplicable to the Tax
Court, id. at 255n.l, the Court of Appeals held that,
even absent an express statutory statement, an
appellate court had inherent powers to ensure that the
decision of an administrative unit is supported by
facts and is not arbitrary, capricious, or
unreasonable. Id. at 255. Consequently, the seeming
differences between review under SG § 10-215 and
former Art. 81, § 229(o) were not substantive.

Subsection (a)(2) of this section is new language
derived without substantive change from former Art.
81, § 229(1).

Subsection (b) of this section is new language added
to state expressly a general rule of law.

The third sentence of former Art. 81, § 226, which
required the Tax Court to provide a copy of a record
of the proceedings to a party to an appeal in the same
manner and on the same conditions that a copy of a
record is provided in a circuit court proceeding, is
deleted as unnecessary in light of Md. Rule B7.

Former Art. 81, § 229(m), which provided for venue in
property tax cases, is deleted as unnecessary in light
of TP § 14-513.

Defined terms: "Governmental unit" § 13-101
"Tax Court" § 13-501

GENERAL REVISOR'S NOTE:

The Tax - General Article Review Committee notes, for the
consideration of the General Assembly, that several of the

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