Legal Opinion
Comptroller of Treasury v. Digi-Data Corp.
Court of Appeals of Maryland
Decided September 7, 1989No. 90, September Term, 1988PublishedCited by 5 opinions
1Opinion of the Court
RODOWSKY, Judge.
A sales tax has been continuously in effect in Maryland for more than forty years. Throughout that time the statute has provided that “[a]n action may be brought” by the Comptroller within a specified number of years from the time the tax is due in order to recover sales taxes. See, e.g., Md.Code (1957, 1980 Repl.Vol.), Art. 81, § 342(a). 1 The Comptroller asserts that the quoted words are satisfied by a deficiency assessment. The appellee submits that nothing short of the filing in court of an action of assumpsit or of a tax lien will do. The Comptroller primarily bases his…
2Cases cited13 opinions
- Baltimore Gas & Electric Co. v. Public Service CommissionCourt of Appeals of Maryland · 1986
- White v. Prince George's CountyCourt of Appeals of Maryland · 1978
- Inlet Associates v. Assateague House Condominium Ass'nCourt of Appeals of Maryland · 1988
- Department of Tidewater Fisheries v. SollersCourt of Appeals of Maryland · 1987
- Jones v. GordyCourt of Appeals of Maryland · 1935
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3Cited by5 opinions
- State v. ColemanCourt of Appeals of Maryland · 2011
- Dun & Bradstreet Corp. v. Comptroller of the TreasuryCourt of Special Appeals of Maryland · 1991
- Comptroller of the Treasury v. Clyde's of Chevy Chase, Inc.Court of Appeals of Maryland · 2003
- Comptroller of the Treasury v. Clyde's of Chevy Chase, Inc.Court of Appeals of Maryland · 2003
- Comptroller of the Treasury, Sales & Use Tax Division v. Chesapeake & Potomac Telephone Co.Court of Appeals of Maryland · 1989