Md. Code, Tax - General § 13-1A-05

Md. Code, Tax - General § 13-1A-05
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The Comptroller shall adopt regulations necessary to carry out the provisions of this subtitle, including regulations that establish: (1) the procedure, form, and time periods for submitting a request for a private letter ruling; (2) the terms and conditions under which a private letter ruling may be revoked or modified; (3) the limitations on the applicability of a private letter ruling to specific persons, transactions, factual circumstances, and time periods; (4) the circumstances under which a request for a private letter ruling may be denied by the Comptroller for good cause; and (5) guidelines for the publication of private letter rulings.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-1A-05&enactments=falseFetched: 10/17/2026

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