The Comptroller shall adopt regulations necessary to carry out the provisions of this subtitle, including regulations that establish: the procedure, form, and time periods for submitting a request for a private letter ruling; the terms and conditions under which a private letter ruling may be revoked or modified; the limitations on the applicability of a private letter ruling to specific persons, transactions, factual circumstances, and time periods; the circumstances under which a request for a private letter ruling may be denied by the Comptroller for good cause; and guidelines for the publication of private letter rulings.