# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 1A. Private Letter Rulings

#### Section 13-1A-04

(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.

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