(a) Except as provided in subsection (b) of this section, a claimant may appeal to the Maryland Tax Court, within 30 days after the date on which a notice under § 20-116(c) of this subtitle is given, in the manner allowed in Title 13, Subtitle 5, Parts IV and V of the Tax - General Article.
(b) If a claimant is not given notice under § 20-116(c) of this subtitle within 6 months after the claim is filed, the claimant may:
(1) treat the claim as being disallowed; and
(2) appeal the disallowance to the Tax Court.