Effect and Non-Appealability. A private letter ruling becomes binding on the Comptroller on the date it is issued. A private letter ruling is binding on the Comptroller for 7 years from the date it is issued, unless the private letter ruling is void or is modified or revoked under this regulation. A private letter ruling may not be appealed to the Comptroller’s Hearings and Appeals Division, the Maryland Tax Court, any other administrative agency or tribunal, or any State or federal court. Void Private Letter Rulings. A private letter ruling is void and of no effect from the date it is issued if: The petition contains a misstatement or omission of material facts in the petition; or The facts are determined to be materially different from the representations on which the void private letter ruling was based. A void private letter ruling is not binding on the Comptroller. Penalty and interest shall be applied to any tax owed but not remitted in reliance on a private letter ruling that is void, and it shall not be a defense to the assessment of any tax, interest, or penalty that the petitioner relied on the private letter ruling in not paying the tax. The Comptroller may consider a misstatement, omission, or misrepresentation of material facts, whether made by the petitioner or the petitioner’s authorized representative, that voids a private letter ruling to indicate fraud. Modification or Revocation of Private Letter Rulings A private letter ruling is of no force or effect, and no longer binds the Comptroller, automatically upon a material change in fact, or as of the effective date of a change in any statute, regulation or rule, or the issuance of a final decision in a contested case on which the private letter ruling relies. A petitioner may request a written modification or revocation of a private letter ruling. A request for modification or revocation of a private letter ruling shall: Be submitted in writing; Include a detailed description of the basis for the modification or revocation request; and Conform to the requirements of Regulation .03 of this chapter. The Comptroller may modify or revoke a private letter ruling if the Comptroller determines that a material change in facts or a change in law, regulations, rules, or a final decision in a contested case affects the validity of the private letter ruling. When modifying a private letter ruling, the Comptroller shall notify the petitioner in writing of the modified private letter ruling. A modified or revoked private letter ruling does not apply to any period that predates the date the material change in facts occurred, or that predates the date of the change in law, regulations, rules, or final decision in a contested case that resulted in the modification or revocation of the private letter ruling. Renewal of Private Letter Ruling. A petitioner may request a renewal of a private letter ruling no earlier than 6 months before the expiration of the private letter ruling. A request for renewal of a private letter ruling shall: Be submitted in writing; Include a detailed description of the basis for the renewal, including: A statement that no material facts have changed; and A statement that no law, regulation, rule, or decision in a contested case affects the validity of the private letter ruling. The Comptroller may deny a request for renewal of a private letter ruling: If the Comptroller, in its sole discretion, determines that: Material facts have changed; or There has been a change in law, regulation, rule, or final decision in a contested case that affects the validity of the private letter ruling; or For any of the reasons listed in Regulation .05B of this chapter. Expiration of Private Letter Ruling. Unless renewed, a private letter ruling automatically expires as to the petitioner 7 years from the date the private letter ruling is issued. An expired private letter ruling is not binding on the Comptroller. An expired private letter ruling may be used as evidence of petitioner’s knowledge or intent in a subsequent proceeding.