Md. Code Regs. tit. 03, subtit. 01, ch. 03.01.05 - Private Letter Rulings

  1. § 03.01.05.01 - Definitions
  2. § 03.01.05.02 - General
  3. § 03.01.05.03 - Petition for Private Letter Ruling
  4. § 03.01.05.04 - Requests for Additional Information
  5. § 03.01.05.05 - Withdrawals and Denials of Petitions
  6. § 03.01.05.06 - Issuance and Publication of Private Letter Ruling
  7. § 03.01.05.07 - Status of Private Letter Rulings

Notes

Md. Code Regs. tit. 03, subtit. 01, ch. 03.01.05
Effective date:
Regulation .01-.07 adopted effective January 8, 2024 (50:26 Md. R. 1131)

Authority: State Government Article, § 10-122(a); Tax-General Article, §§2-102, 2-103, and 13-1A-05; Annotated Code of Maryland

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