Maizel v. Comptroller

Jonathan A. Maizel & Beatriz E. Maizel v. Comptroller of the Treasury Case No. 508, September Term, 2018 MARYLAND INCOME TAX – CLAIM FOR REFUND OF OVERPAYMENT – STATUTE OF LIMITATION. A person who seeks to pursue a claim for a refund of overpayment of Maryland income taxes is generally subject to the time limit imposed by Maryland Code (1988, 2016 Repl. Vol.), Tax – General Article (“TG”), § 13-1104(c)(1), which requires that the claim be filed no later than three years from the time the pertinent tax return was filed or two years after the date the overpayment of tax was paid, whichever of…