Comptroller of the Treasury v. Kolzig

The issue this appeal presents is whether “return,” as used in Maryland Code (1989,1997 RepLVol.) § 13-1101 of the Tax General Article 1 includes, in addition to the original income tax return, an amended income tax return filed in connection therewith, with the result that the limitations period prescribed by that section applies to both. The Maryland Tax Court answered, “no.” On judicial review initiated by the Comptroller of the Treasury, the appellant, the Circuit Court for Anne Arundel County agreed. We shall affirm the judgment of the Circuit Court.

The facts, which are straightforward,…