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CARDELLINO v. COMPTROLLER OF TREASURY

No. 1446, September Term, 1985.

68 Md. App. 332 (1986)

511 A.2d 573

MARGO CARDELLINO v. COMPTROLLER OF THE TREASURY.

Court of Special Appeals of Maryland.

Certiorari Denied November 5, 1986.

Attorney(s) appearing for the Case

Roger K. Zuker of Camp Springs, for appellant.

Deborah B. Bacharach, Asst. Atty. Gen. (Stephen H. Sachs, Atty. Gen. and Linda Koerber Boyd, Asst. Atty. Gen., on brief), Baltimore, for appellee.

Argued before BISHOP, BLOOM and ROSALYN B. BELL, JJ.

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...

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