# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 1A. Private Letter Rulings

#### Section 13-1A-05

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.

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