18th Dekum St. Market v. Dept. of Rev., Tc-Md 060771c (or.tax 7-25-2008)

DECISION

Plaintiff appealed Defendant's denial of an application for distributor licenses for cigarettes and other tobacco products (e.g., cigars), and for a cigarette wholesaler's license. Defendant denied the application because it believed that Plaintiff would not comply with applicable tax laws. The matter is before the court on Defendant's Motion for Summary Judgment, filed February 8, 2008. Plaintiff did not file a response or cross-motion or any other responsive pleading.1

I. STATEMENT OF FACTS

A. Pre-Application Inspections

Based on a tip it had received, Defendant conducted an inspection…