§ 13-1A-01
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/md/tax-general/13-1a-01A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–1A–01.
In this subtitle, “private letter ruling” means a written determination issued by the Comptroller on the application of tax laws and regulations under this article to a specific set of facts that is intended to apply only to that specific set of facts.