Cardellino v. Comptroller of Treasury

BISHOP, Judge.

Pursuant to Md.Ann.Code art. 81, § 328, 1 appellee, the Comptroller of the Treasury, Retail Sales Tax Division (“the Comptroller”), levied an assessment in the amount of $4,865.80 in retail sales tax, interest and penalty for the period July 1, 1982 through March 9, 1983, against appellant, Margo Cardellino, because of her status as Secretary- Treasurer of Prince Frederick Auto Parts, Inc. The assessment was affirmed by a Hearing Officer of the Retail Sales Tax Division, and that decision was affirmed by the Maryland Tax Court. The Circuit Court for Calvert County affirmed the…