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COMPTROLLER v. DIGI-DATA CORP.

No. 90, September Term, 1988.

317 Md. 212 (1989)

562 A.2d 1259

COMPTROLLER OF THE TREASURY, RETAIL SALES TAX DIVISION v. DIGI-DATA CORPORATION.

Court of Appeals of Maryland.

September 7, 1989.

Attorney(s) appearing for the Case

Linda Koerber Boyd, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen., Gerald Langbaum, Asst. Atty. Gen., all on brief), Baltimore, for appellant.

Bernard A. Cook (William G. Ohlhausen, David M. Abramson, Levan, Schimel, Richman & Belman, P.A., all on brief), Columbia, for appellee.

Argued before ELDRIDGE, COLE, RODOWSKY, McAULIFFE, ADKINS, BLACKWELL and CHARLES E. ORTH, Jr. (retired), Specially Assigned, JJ.

RODOWSKY, Judge.

A sales tax has been continuously in effect in Maryland for more than forty years. Throughout that time the statute has provided that "[a]n action may be brought" by the Comptroller within a specified number of years from the time the tax is due in order to recover sales taxes. See, e.g., Md.Code (1957, 1980 Repl.Vol.), Art. 81, § 342(a).1 The Comptroller asserts that the quoted words are satisfied by a deficiency...

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