Except as provided in subsection (c) of this section, the Comptroller shall issue a private letter ruling on the written request of a person as soon as practicable after the date on which the Comptroller received the written request. A person requesting a private letter ruling shall include in the written request a statement as to whether the person is the subject of an ongoing taxation matter, including an audit, a claim for refund, a tax protest, or an appeal to the Tax Court or any other court with jurisdiction over the matter. If the person is the subject of an ongoing taxation matter, the statement required under this paragraph shall include any relevant case numbers or other identifying information. The Comptroller, as appropriate, may request additional information from the person requesting the private letter ruling. The person shall submit the information to the Comptroller within 30 days after the date on which the person receives the Comptroller’s request under this subsection. The Comptroller may deny a request for a private letter ruling for good cause, including: the issue is the subject of existing guidance to taxpayers published by the Comptroller; the person did not timely submit the additional information requested by the Comptroller in accordance with subsection (b) of this section; the issue identified in the request: is under extensive study or review; or is currently being considered in a rulemaking procedure, contested case, or any other agency or judicial proceeding that may resolve the issue; the request involves a hypothetical situation or alternative plans; the transaction for which the private letter ruling is requested is designed to avoid taxation; the facts or issues identified in the request are unclear, overbroad, insufficient, or otherwise inappropriate as a basis on which to issue a private letter ruling; the request is to determine whether a statute is constitutional under the Maryland Constitution or the United States Constitution; the issue is clearly and adequately addressed by statute, regulation, or court decision; or the issue involves the tax consequence of any proposed but not yet enacted federal, state, or local legislation. If the Comptroller denies a request for a private letter ruling under this section, the Comptroller shall notify the person in writing: of the reasons for the denial and why those reasons constitute good cause; and within 60 days after the date on which the request was submitted to the Comptroller. A person may withdraw, in writing, the request for a private letter ruling at any time before the issuance of the private letter ruling under this section.