Materials Development Corp. v. Commissioner of Revenue

Armstrong, CJ.

Materials Development Corporation (taxpayer) appeals from a decision of the Appellate Tax Board that dismissed the taxpayer’s appeal from the Commissioner of Revenue’s refusal to abate interest on overdue payroll withholding taxes. The circumstances were as follows:

For the first quarter of 1989, the taxpayer filed a timely return reporting a total payroll tax owed for the period (including a prior quarter adjustment) of $9,525.17, previous payments of $450.51, and a balance due of $9,074.66. This was not paid with the return; and if normal procedures had been followed, the…