In this chapter, the following terms have the meanings indicated. Terms Defined. “Authorized representative” means an attorney, agent, or person designated by a petitioner to represent the petitioner in a petition for a private letter ruling. “Person” means: An individual, receiver, trustee, guardian, personal representative, fiduciary, or representative of any kind; Any partnership, firm, association, corporation, or other entity; and A governmental entity or a unit or instrumentality of a governmental entity. “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. Petitioner. “Petitioner” means a person who is requesting a private letter ruling. “Petitioner” does not include a class or group of persons who are not related parties in a specific and actual prospective transaction. “Private letter ruling” means a final, written, non-appealable determination: Applicable to a specific set of facts; Submitted in a written petition under this chapter; and Issued by the Comptroller of Maryland on: The application of tax law administered by the Comptroller under Tax-General Article, Annotated Code of Maryland; The application of regulations under this title to a specific set of facts; and Other matters over which the Comptroller has administrative authority. “Tax” means those State and local taxes and fees administered by the Comptroller.