§13–525.

    (a)    A party may submit to the Tax Court a request for a ruling on a question of law that is material to the appeal.

    (b)    On a request submitted under subsection (a) of this section, the Tax Court may:

        (1)    issue a ruling on the question of law;

        (2)    modify the question submitted by a party and issue a ruling on the modified question; or

        (3)    decline to issue a ruling.