With no explanation, chose the best option from "A", "B", "C" or "D". collection of a tax[.]” Indeed, taxpayers typically must pay the tax and later seek a refund if that tax is determined to be “erroneously, illegally, or wrongfully assessed or collected in any manner.” Tax-Gen. § 13-901(a)(2) (emphasis added). We have interpreted § 13-505, when read in conjunction with Tax-Gen. § 13-514 (requiring exhaustion before an appeal to the Tax Court) and CJP § 3-409(b) (requiring pursuit of the statutory remedy instead of a declaratory judgment action) to “demonstrate[ ] the Legislature’s intent that tax disputes be resolved through the procedures established in Md. Tax-Gen. Code Ann. §§ 13-510 through 13-529.” Bancroft Info. Grp., Inc., supra, 91 Md.App. at 115, 603 A.2d 1289; see also Kuypers v. Comptroller of the Treasury, 173 F.Supp.2d 393, 396 (D.Md.2001) (<HOLDING>). In the realm of general tax law,

A: holding state immune from suit brought in state court
B: recognizing that pursuant to  13505 the general assembly has by statute expressed its intention that no suit may be brought to interfere with the statutory process for the assessment or collection of a state tax
C: holding that the statute must specify the states intention to subject itself to suit in federal court in order to constitute a waiver
D: holding state immune from suit brought by its own citizens
B.