Comptroller of the Treasury v. Campanella

Finan, J.,*

delivered the opinion of the Court.

The State of Maryland and a taxpayer are the opposing parties in this appeal. The question presented is: Where an additional Maryland estate tax payment is made later than the due date of fifteen months after decedent’s death, and interest is charged on the additional payment for a period from the due date to the date of payment, pursuant to Article 62A, Section 5 of the Maryland Code, does a subsequent payment of the inheritance tax, entitling the decedent’s estate to a corresponding refund of the Maryland estate tax, also entitle the estate to a…