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§ 13-1A-05. Regulations

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2022

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 1a. Private Letter Rulings (Refs & Annos)
Effective: July 1, 2022
MD Code, Tax - General, § 13-1A-05
§ 13-1A-05. Regulations
Currentness
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.

Credits

Added by Acts 2022, c. 481, § 1, eff. July 1, 2022.
MD Code, Tax - General, § 13-1A-05, MD TAX GENERAL § 13-1A-05
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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