Tax law — Overpayments — Credit by comptroller
We are asked in this judicial review action whether the Circuit Court for Anne Arundel County erred in reversing an Order of the Maryland Tax Court. That Order directed the Comptroller of the Treasury (Comptroller) (1) to credit appellant Carroll Independent Fuel Company (Carroll) for overpayments Carroll or its successor company made on its gasoline and diesel tax accounts during the audit period, (2) to eliminate the assessments made by the Comptroller for the Maryland fuel tax due on those accounts, and (3) to return protective payments Carroll paid to the Comptroller on its gasoline and diesel accounts.1 …
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