§ 13–1A-01
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-1A-01 (2026)
Title 13. Procedure
Subtitle 1A. Private Letter Rulings
§ 13–1A-01LinkCopy Citation
In this subtitle, “private letter ruling” means a written determination issued by the Comptroller on the application of tax laws and regulations under this article to a specific set of facts that is intended to apply only to that specific set of facts.