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§ 2-102.1. Legal Division

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

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 2. Administration by Comptroller (Refs & Annos)
Subtitle 1. General Duties (Refs & Annos)
Effective: July 1, 2022
MD Code, Tax - General, § 2-102.1
§ 2-102.1. Legal Division
(a) There is a Legal Division in the Office of the Comptroller.
Director of Legal Division
(b)(1) The head of the Legal Division is the Director.
(2) Subject to the supervision of the Comptroller, the Director has administrative control of the Legal Division.
Appointment of officers and employees; compensation
(c)(1) The Director shall appoint other officers and employees of the Legal Division in accordance with the provisions of the State Personnel and Pensions Article, including a minimum of six attorneys.
(2) Officers and employees of the Legal Division are entitled to a salary as provided in the State budget.
Duties of Legal Division
(d) The Legal Division shall:
(1) provide expanded and detailed tax guidance to taxpayers, including private letter rulings; and
(2) perform other related duties as assigned by the Comptroller in accordance with Title 13, Subtitle 1A of this article.


Added by Acts 2022, c. 481, § 1, eff. July 1, 2022.
MD Code, Tax - General, § 2-102.1, MD TAX GENERAL § 2-102.1
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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