{"data":{"id":"us-md/md.-code-tax-general-13-1a-01","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–1A–01","heading":"","body":"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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-1A-01","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"73fce0700727ef26ee24b370bd52f14ba317736488ba0f1bf61d84aa32a723cd","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-105","next":"us-md/md.-code-tax-general-13-1a-02"},"notice":"GroundRules: Original legal text. Not legal advice."}