Tax Law Statute of Limitations BOTTOM LINE: Statute of limitations in §13-1104(c)(2)(i) of the Maryland Tax-General Article began to run on refund claim on the date that Internal Revenue Service issued its report, in a Form 4549A, identifying adjustments to ...Read More »
Administrative Law Land use BOTTOM LINE: Defendant adequately articulated its finding that a preliminary subdivision plan was consistent with the land use provisions in Prince George’s County’s General Plan and Master Plan and there was substantial evidence in the administrative ...Read More »
MARYLAND COURT OF APPEALS Administrative Law, Withdrawal of election to review: Once the District Council of Prince George’s County elects to review a decision, it is not permitted to withdraw that election and it must hold a hearing on the ...
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Constitutional Law Taxation BOTTOM LINE: For purposes of the Tax Injunction Act, an excise “tax” imposed by a county, which applied only to a single business entity which was unable to pass on the fee to its consumers, was actually ...Read More »
A woman who alleges her grandfather molested her when she was a child will get to proceed with her lawsuit against him, Maryland’s top court has unanimously ruled. In its 7-0 decision, the Court of Appeals rejected the grandfather’s argument ...Read More »