§ 13-1A-05
102 words·~1 min read·
/md/tax-general/13-1a-05A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–1A–05.
The Comptroller shall adopt regulations necessary to carry out the provisions of this subtitle, including regulations that establish:
(1)the procedure, form, and time periods for submitting a request for a private letter ruling;
(2)the terms and conditions under which a private letter ruling may be revoked or modified;
(3)the limitations on the applicability of a private letter ruling to specific persons, transactions, factual circumstances, and time periods;
(4)the circumstances under which a request for a private letter ruling may be denied by the Comptroller for good cause; and
(5)guidelines for the publication of private letter rulings.