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Md. Code Ann., Tax-Gen. § 7-105

(a) After reasonable notice to the parties to the agreement, the board of arbitrators chosen under § 7-104 of this subtitle shall hold hearings at the times and places that the board determines.

(b) At the hearings, each party to the agreement may:

(1) present evidence; and

(2) examine witnesses.

Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.