Maryland Code, TAX – GENERAL 13-1A-04

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Terms Used In Maryland Code, TAX - GENERAL 13-1A-04

Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See

(a) Subject to subsection (b) of this section, the Comptroller shall publish periodically on the Comptroller’s website copies of private letter rulings that the Comptroller determines to be of interest to the general public.

(b) The Comptroller shall redact personally identifiable information in a published private letter ruling in order to ensure the confidentiality of any person that is the subject of the private letter ruling.

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Subtitle 1A Contents