{"data":{"id":"us-md/md.-code-tax-general-13-1a-05","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–1A–05","heading":"","body":"The Comptroller shall adopt regulations necessary to carry out the provisions of this subtitle, including regulations that establish:\n(1) the procedure, form, and time periods for submitting a request for a private letter ruling;\n(2) the terms and conditions under which a private letter ruling may be revoked or modified;\n(3) the limitations on the applicability of a private letter ruling to specific persons, transactions, factual circumstances, and time periods;\n(4) the circumstances under which a request for a private letter ruling may be denied by the Comptroller for good cause; and\n(5) guidelines for the publication of private letter rulings.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-1A-05","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"ecdbe881929c8ac00d1a0d48f15ed4c6ca352fa5036b664b1774bfe12ba61996","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-1a-04","next":"us-md/md.-code-tax-general-13-201"},"notice":"GroundRules: Original legal text. Not legal advice."}