Legal Opinion
Matter of the Comptroller
Court of Special Appeals of Maryland
Decided November 22, 2024No. 0081/23Published
1Opinion of the Court
In the Matter of the Comptroller of Maryland, No. 81, September Term, 2023. Opinion by Eyler, Deborah S., J. Filed November 22, 2024. TAX GENERAL ARTICLE (“TG”) – SALES AND USE TAX – REFUND CLAIM – TIME TO FILE CLAIM AFTER NOTICE OF ASSESSMENT – EXEMPTION FROM SALES AND USE TAX FOR PRODUCTION ACTIVITY. Potomac Edison, a public utility that sells electricity in Maryland, informed the Comptroller’s Office that it qualified for an exemption from sales and use tax under TG § 11-210(b), for tangible personal property it purchased to use directly and predominantly in a production activity. Potomac…
2Cases cited7 opinions
- Comptroller of the Treasury v. Fairchild Industries, Inc.Court of Appeals of Maryland · 1985
- Comptroller v. FC-GEN Operations Inv.Court of Appeals of Maryland · 2022
- Comptroller of the Treasury v. Science Applications International Corp.Court of Appeals of Maryland · 2008
- Broadway Services v. ComptrollerCourt of Appeals of Maryland · 2022
- Schisler v. StateCourt of Special Appeals of Maryland · 2007
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