KARWACKI, Judge.
In this appeal the Comptroller of the Treasury, Retail Sales Tax Division, challenges an order of the Circuit Court for Baltimore County remanding this case to the Maryland Tax Court. The appellant asserts that this action merely compounded an error of the Tax Court in not dismissing the appellee's appeal to it because of the appellee's failure to exhaust the prescribed remedies for a taxpayer seeking revision of a retail sales and/or use tax assessment...
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