COMPTROLLER v. WASHINGTON RESTAURANT

No. 8, September Term, 1995.

339 Md. 667 (1995)

COMPTROLLER OF THE TREASURY v. WASHINGTON RESTAURANT GROUP, INC.

Court of Appeals of Maryland.

September 14, 1995.


Attorney(s) appearing for the Case

Gerald Langbaum, Assistant Attorney General, (J. Joseph Curran, Jr., Attorney General; Deborah B. Bacharach, Assistant Attorney General; Wallace E. Hutton, Special Assistant Attorney General; all on brief), Baltimore, for appellant.

James W. Salter, III, Rockville, Jeffrey Taylor, Rockville, both on brief, for appellee.

Argued before MURPHY, C.J., and ELDRIDGE, RODOWSKY, CHASANOW, KARWACKI, BELL and RAKER, JJ.


RAKER, Judge.

In this case, we must decide whether the Comptroller of the Treasury may enforce a State tax lien through a writ of execution. In dispute is whether the Comptroller may cause the sheriff to execute upon a Montgomery County liquor license. We hold that the Comptroller may cause a writ of execution to be issued to enforce a State tax lien.

I.

On June 22, 1994, the Comptroller filed with the Clerk of the Circuit Court for Montgomery County...

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