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COMPTROLLER v. JASON PHARMACEUTICALS

No. 1952, Sept. Term, 2016.

180 A.3d 197 (2018)

235 Md.App. 707

COMPTROLLER OF the TREASURY, v. JASON PHARMACEUTICALS, INC.

Court of Special Appeals of Maryland.

March 1, 2018.

Attorney(s) appearing for the Case

Argued by: Cristina A. Milnor Dunbar ( Brian E. Frosh , Attorney General on the brief) Baltimore, MD.

Argued by: Harry D. Shapiro , Baltimore, MD ( Matan Shmuel , Philadelphia, PA, Saul Ewing, LLP) all on the brief.

Panel: Nazarian, Arthur, Robert A. Zarnoch (Senior Judge, Specially Assigned), JJ.

This appeal arises from a decision of the Tax Court requiring the Comptroller to pay interest on two refunds of sales taxes for which the taxpayer was exempt under Maryland law. The Comptroller petitioned the Circuit Court for Anne Arundel County for review of the Tax Court's decision, and the circuit court upheld the Tax Court. The...

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