Legal Opinion
State Department of Assessments & Taxation v. Consumer Programs, Inc.
Court of Appeals of Maryland
Decided June 24, 1993No. 107, 108, September Term, 1991PublishedCited by 25 opinions
1Opinion of the Court
ELDRIDGE, Judge.
Consumer Programs, Inc. (“CPI”), and MCN, Inc., are “one hour” photo-finishing businesses. CPI is a national corporation with eleven separate locations in Maryland. CPI locates its operations in shopping malls. MCN, a family-owned business, has only one location. MCN is situated in a retail commercial area, although not in a mall. In its personal property tax return for 1987, CPI requested that its photo processing equipment and raw materials be granted the manufacturer’s exemption from personal property tax. MCN requested the manufacturer’s exemption in its 1986 and 1987…
2Cases cited21 opinions
- Ramsay, Scarlett & Co. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1985
- Shell Oil Co. v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1975
- CBS Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1990
- Supervisor of Assessments v. Asbury Methodist Home, Inc.Court of Appeals of Maryland · 1988
- Perdue, Inc. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
16 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Comptroller of the Treasury v. Clyde's of Chevy Chase, Inc.Court of Appeals of Maryland · 2003
- Rouse-Fairwood Development Ltd. Partnership v. Supervisor of Assessments for Prince George's CountyCourt of Special Appeals of Maryland · 2001
- Camera Center, Inc. v. Revenue CabinetKentucky Supreme Court · 2000
- Rossville Vending MacHine Corp. v. Comptroller of TreasuryCourt of Special Appeals of Maryland · 1993
- Comptroller of the Treasury v. SYL, Inc.Court of Appeals of Maryland · 2003
20 more not listed; retrieve them via the Exa API.