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RUCKER v. COMPTROLLER OF THE TREASURY

No. 24, September Term, 1987.

315 Md. 559 (1989)

555 A.2d 1060

GARY RUCKER v. COMPTROLLER OF THE TREASURY.

Court of Appeals of Maryland.

April 6, 1989.

Attorney(s) appearing for the Case

Charles F. Eason, Jr. (Eason & Eason, Chartered, on the brief) Bethesda, for appellant.

Gaylin Soponis, Asst. Atty. Gen., (J. Joseph Curran, Jr., Atty. Gen., Deborah B. Bacharach and Linda Koerber Boyd, Asst. Attys. Gen., on the brief), Baltimore, for appellee.

Argued before MURPHY, C.J., ELDRIDGE, COLE, RODOWSKY, McAULIFFE and ADKINS, JJ., and JAMES F. COUCH Jr., Associate Judge of the Court of Appeals (retired), Specially Assigned.

COLE, Judge.

The question to be answered in this case is whether the appellant may be required to pay sales/use taxes under the statutory provisions which impose personal liability upon "any officer" of a delinquent corporation.1

One of the statutory provisions involved, Md.Code (1957, 1980 Repl.Vol.) Art. 81, § 331(a), the sales tax section, provides:

When tax payable by purchaser directly to Comptroller...

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