§3–107.

    (a)    Except as provided in subsection (c) of this section, a majority of the judges then serving on the Tax Court is a quorum to do business.

    (b)    The concurrence of a majority of the judges who hear an appeal is sufficient to decide the appeal.

    (c)    A judge who is a member of the Bar of the State may hear and decide an appeal without the participation of any other judge.