(a) A person may appeal to the Maryland Tax Court in accordance with § 13-510 of the Tax - General Article if the person is dissatisfied with:
(1) an assessment under § 6-109 of this subtitle; or
(2) a disallowance by the Commissioner of all or part of a claim for refund.
(b) An appeal under this section must be taken within 60 days after the earlier of delivery or mailing of a notice of:
(1) an assessment under § 6-109 of this subtitle; or
(2) disallowance of a claim for refund under § 13-904 of the Tax - General Article.