Sec. 03.03.04.14. Appeal—Informal Hearing

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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.

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.

                    
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