COMPTROLLER v. FAIRLAND

No. 2968, Sept. Term, 1999.

766 A.2d 187 (2001)

136 Md. App. 452

COMPTROLLER OF THE TREASURY v. FAIRLAND MARKET, INC.

Court of Special Appeals of Maryland.

February 2, 2001.


Attorney(s) appearing for the Case

Brian L. Oliner, Assistant Attorney General (J. Joseph Curran, Jr., Attorney General, on the brief), Baltimore, for appellant.

No brief filed by appellee's counsel.

Argued before MURPHY, C.J., THIEME, and SONNER, JJ.


SONNER, Judge.

In 1992, Maryland experienced a sobering budget deficit. The General Assembly responded to the crisis by calling a special session to consider and approve one piece of legislation, the Budget Financing Act. See 1992 Md. Laws, Spec. Sess., ch. 1. Among its many changes, the bill narrowed or repealed certain tax exemptions and credits, expanded the list of taxable items and income, and implemented or increased certain licensing fees. As Senator Laurence...

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