# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 01 — Office of the Comptroller

### Chapter 05 — Private Letter Rulings

#### Regulation .01 Definitions.

*COMAR 03.01.05.01*

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

  (1) “Authorized representative” means an attorney, agent, or person designated by a petitioner to represent the petitioner in a petition for a private letter ruling.

  (2) “Person” means:

    (a) An individual, receiver, trustee, guardian, personal representative, fiduciary, or representative of any kind;

    (b) Any partnership, firm, association, corporation, or other entity; and

    (c) A governmental entity or a unit or instrumentality of a governmental entity.

  (3) “Petition” means a written request for a private letter ruling that is submitted to the Legal Division of the Comptroller’s Office by first-class mail, postage prepaid, or electronically or is delivered in person.

  (4) Petitioner.

    (a) “Petitioner” means a person who is requesting a private letter ruling.

    (b) “Petitioner” does not include a class or group of persons who are not related parties in a specific and actual prospective transaction.

  (5) “Private letter ruling” means a final, written, non-appealable determination:

    (a) Applicable to a specific set of facts;

    (b) Submitted in a written petition under this chapter; and

    (c) Issued by the Comptroller of Maryland on:

      (i) The application of tax law administered by the Comptroller under Tax-General Article, Annotated Code of Maryland;

      (ii) The application of regulations under this title to a specific set of facts; and

      (iii) Other matters over which the Comptroller has administrative authority.

  (6) “Tax” means those State and local taxes and fees administered by the Comptroller.