§ 13-1A-02. Private letter ruling
West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2022
Effective: July 1, 2022
MD Code, Tax - General, § 13-1A-02
§ 13-1A-02. Private letter ruling
(a)(1) Except as provided in subsection (c) of this section, the Comptroller shall issue a private letter ruling on the written request of a person as soon as practicable after the date on which the Comptroller received the written request.
(2)(i) A person requesting a private letter ruling shall include in the written request a statement as to whether the person is the subject of an ongoing taxation matter, including an audit, a claim for refund, a tax protest, or an appeal to the Tax Court or any other court with jurisdiction over the matter.
(b)(1) The Comptroller, as appropriate, may request additional information from the person requesting the private letter ruling.
(c)(1) The Comptroller may deny a request for a private letter ruling for good cause, including:
Credits
Added by Acts 2022, c. 481, § 1, eff. July 1, 2022.
MD Code, Tax - General, § 13-1A-02, MD TAX GENERAL § 13-1A-02
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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