Md. Code, Tax - General § 13-1A-05
This is the official text of Md. Code, Tax - General § 13-1A-05, part of Maryland’s Code, Tax - General — governs state taxation.
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§13–1A–05.
Official statutory text
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.
(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.
Status: in_force · Read it on the official government site
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