§ 13–1A-05

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 13-1A-05 (2026)

Title 13. Procedure

Subtitle 1A. Private Letter Rulings

The Comptroller shall adopt regulations necessary to carry out the provisions of this subtitle, including regulations that establish:

(1)

the procedure, form, and time periods for submitting a request for a private letter ruling;

(2)

the terms and conditions under which a private letter ruling may be revoked or modified;

(3)

the limitations on the applicability of a private letter ruling to specific persons, transactions, factual circumstances, and time periods;

(4)

the circumstances under which a request for a private letter ruling may be denied by the Comptroller for good cause; and

(5)

guidelines for the publication of private letter rulings.