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COMPTROLLER v. KOLZIG

No. 127, Sept. Term, 2002.

826 A.2d 467 (2003)

375 Md. 562

COMPTROLLER OF THE TREASURY v. Olaf A. KOLZIG.

Court of Appeals of Maryland.

June 16, 2003.

Attorney(s) appearing for the Case

John K. Barry, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen., Gerald Langbaum, Asst. Atty. Gen., on brief), Annapolis, for appellant.

William P. Baker (baker & Baker, P.A., on brief), Baltimore, for appellee.

Argued before BELL, C.J., ELDRIDGE, RAKER, WILNER, CATHELL, HARRELL and BATTAGLIA, JJ.

BELL, C.J.

The issue this appeal presents is whether "return," as used in Maryland Code (1989, 1997 Repl.Vol.) § 13-1101 of the Tax General Article1 includes, in addition to the original income tax return, an amended income tax return filed in connection therewith, with the result that the limitations period prescribed by that section applies to both. The Maryland Tax Court answered, "no." On judicial review initiated by the Comptroller...

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