Maryland Supreme Court Issues Opinion on Digital Ad Tax Suit Dismissal

Maryland Supreme Court

The Maryland Supreme Court issued a July 12 opinion in Comptroller v. Comcast concluding that the administrative remedies for tax claims are exclusive and the constitutional exception to the requirement that administrative remedies be exhausted did not apply in this case.

The Maryland Supreme Court issued a July 12 opinion in Comptroller v. Comcast concluding that the administrative remedies for tax claims are exclusive and the constitutional exception to the requirement that administrative remedies be exhausted did not apply in this case.

The Maryland Supreme Court issued a July 12 opinion in <a href="/lr/resolve//4v9vc" rel="noopener" target="_blank">Comptroller v. Comcast</a> concluding that the administrative remedies for tax claims are exclusive and the constitutional exception to the requirement that administrative remedies be exhausted did not apply in this case, setting out the basis for its May 9 <a href="/lr/resolve//7gnnq" rel="noopener" target="_blank">per curiam order</a> that the Anne Arundel Circuit Court lacked jurisdiction to hear the constitutional challenge to the digital advertising tax, because Comcast and Verizon had not exhausted their administrative remedies.

The Maryland Supreme Court issued a July 12 opinion in Comptroller v. Comcast concluding that the administrative remedies for tax claims are exclusive and the constitutional exception to the requirement that administrative remedies be exhausted did not apply in this case, setting out the basis for its May 9 per curiam order that the Anne Arundel Circuit Court lacked jurisdiction to hear the constitutional challenge to the digital advertising tax, because Comcast and Verizon had not exhausted their administrative remedies.