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COMPTROLLER OF THE TREASURY v. MACK TRUCK, INC.

No. 136, Sept. Term, 1995.

683 A.2d 777 (1996)

343 Md. 606

COMPTROLLER OF THE TREASURY v. MACK TRUCK, INC.

Court of Appeals of Maryland.

October 11, 1996.

Attorney(s) appearing for the Case

John K. Barry, Assistant Attorney General (J. Joseph Curran, Jr., Attorney General; Gerald Langbaum, Assistant Attorney General, on brief), Annapolis, for Appellant.

Herman B. Rosenthal, Baltimore, for Appellee.

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

RODOWSKY, Judge.

This case involves the construction of the statute of limitations on claims for refund of Maryland income tax. Part of the Maryland statute incorporates by reference the section of the Internal Revenue Code (IRC) providing time limits on claims for refunds of federal taxes. The federal statute includes a special period of limitations where the Internal Revenue Service (IRS) and a taxpayer, pursuant to another section of the IRC, have agreed to extend...

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