§ 13–1A-04
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-1A-04 (2026)
Title 13. Procedure
Subtitle 1A. Private Letter Rulings
§ 13–1A-04LinkCopy Citation
(a)
Subject to subsection (b) of this section, the Comptroller shall publish periodically on the Comptroller’s website copies of private letter rulings that the Comptroller determines to be of interest to the general public.
(b)
The Comptroller shall redact personally identifiable information in a published private letter ruling in order to ensure the confidentiality of any person that is the subject of the private letter ruling.