Rucker v. Comptroller of the Treasury

COLE, Judge.

The question to be answered in this case is whether the appellant may be required to pay sales/use taxes under the statutory provisions which impose personal liability upon “any officer” of a delinquent corporation. 1

One of the statutory provisions involved, Md.Code (1957, 1980 Repl.Vol.) Art. 81, § 331(a), the sales tax section, provides:

When tax payable by purchaser directly to Comptroller; liability of corporate officers.

Where a purchaser has failed to pay or a vendor has failed to collect a tax upon a taxable sale, then in addition to all other rights, obligations and remedies…