§ 13-1A-01. “Private letter ruling” defined
West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2022
Effective: July 1, 2022
MD Code, Tax - General, § 13-1A-01
§ 13-1A-01. “Private letter ruling” defined
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.
Credits
Added by Acts 2022, c. 481, § 1, eff. July 1, 2022.
MD Code, Tax - General, § 13-1A-01, MD TAX GENERAL § 13-1A-01
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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