Petitioner may withdraw the petition for private letter ruling at any time before the private letter ruling is issued. Denial of Petition for Private Letter Ruling. The Comptroller may deny a petition for private letter ruling for good cause, including: The issue is the subject of existing guidance to taxpayers published by the Comptroller; The petitioner did not timely submit additional information requested by the Comptroller under Regulation .04 of this chapter. The issue identified in the petition is: Under extensive study or review; or Currently being considered in a rule-making procedure, contested case, or any other agency or judicial proceeding that may resolve the issue; The Comptroller has reason to believe the issue is the subject of an examination, audit, or pending refund request of the petitioner for the same or a prior tax period; The petition for private letter ruling does not identify the taxpayer or taxpayers; The petition involves a hypothetical situation or alternative plans; The transaction for which the petition for private letter ruling is submitted is designed to avoid taxation; The facts or issues identified in the petition are unclear, overbroad, insufficient, or otherwise inappropriate as a basis on which to issue a private letter ruling; The petition seeks to determine whether a statute is constitutional under the Maryland Constitution or the United States Constitution; The issue is addressed by statute, regulation, or Court decision; or The issue involves the tax consequence of any proposed but not yet enacted federal, state, or local legislation. If the Comptroller denies a petition for private letter ruling under this section, the Comptroller shall notify the petitioner in writing of the reason for the denial within 60 days of the date on which the petition was submitted to the Comptroller.