§6–110.

    (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.