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UNITED PARCEL SERVICE, INC. v. COMPTROLLER OF TREASURY

No. 497, September Term, 1986.

69 Md. App. 458 (1986)

518 A.2d 164

UNITED PARCEL SERVICE, INC. v. COMPTROLLER OF THE TREASURY.

Court of Special Appeals of Maryland.

December 9, 1986.

Attorney(s) appearing for the Case

Ralph S. Snyder of Philadelphia, Pa. (Roger D. Redden and Paul A. Tiburzi, on the brief), Baltimore, for appellant.

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

Argued before WEANT, BISHOP and KARWACKI, JJ.

BISHOP, Judge.

United Parcel, Inc. (UPS or appellant) filed claims for refunds of Maryland sales and use taxes that it alleges to have paid erroneously for the period January 1, 1977 through July 31, 1980. The Comptroller of the Treasury, Retail and Sales Tax Division (Comptroller or appellee), refused to refund $98,363.68 of UPS's claims and then on September 24, 1980 assessed an additional $38,181.77 for unpaid sales and use taxes plus penalty and accrued interest...

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