SMITH, Judge.
The Director of Revenue appeals from a decision of the Administrative Hearing Commission that the taxpayer, Franco, was entitled to a refund of use tax paid. We reverse.
The facts were stipulated. In March 1977, Franco executed a lease agreement with Allstate Leasing for rental of a Cadillac Seville. The rental agreement was executed in Maryland. In addition to his $311 monthly rental Franco agreed to pay Allstate $12 monthly for sales and use...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
