# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 1A. Private Letter Rulings

#### Section 13-1A-01

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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)