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IN THE COURT OF APPEALS OF MARYLAND No. 8 September Term, 1995 ___________________________________

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

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Murphy, C.J. Eldridge Rodowsky Chasanow Karwacki Bell Raker, JJ. ___________________________________ Opinion by Raker, J. ___________________________________ Filed: September 14, 1995

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 a notice of lien of judgment for unpaid sales and use taxes, withholding taxes, interest, and penalties against the Washington Restaurant Group, Inc. (WRG).1 The Comptroller then requested that the Clerk of the Court issue a writ of execution instructing the Sheriff to seize the Class B, Beer and Wine, liquor license, No. BBWO54, and all monies found at the address of WRG. The Clerk issued the writ, and on August 3,

1994, the Sheriff levied upon the liquor license and $300. On August 11, 1994, WRG filed a motion to release the liquor license from levy. court ordered Neither party requested a hearing. the license be released from The circuit levy. The

that

Maryland Code (1988, 1994 Cum. Supp.)

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