Comptroller v. Comcast

Comptroller v. Comcast of California, Maryland, Pennsylvania, Virginia, West Virginia, LLC, et al., No. 32, September Term, 2022. EXHAUSTION OF ADMINISTRATIVE REMEDIES – TAX-GENERAL ARTICLE §§ 13-501–13-532 – DECLARATORY JUDGMENTS – COURTS & JUDICIAL PROCEEDINGS ARTICLE § 3-409 Companies sought a declaratory judgment in the Circuit Court for Anne Arundel County to challenge the constitutionality of a new tax on digital advertising gross revenues. The circuit court awarded summary judgment in favor of the companies and declared the tax unconstitutional and illegal. The Supreme Court of…