1. A. In this chapter, the following terms have the meanings indicated.

2. B. Terms Defined.

   1. (1) “Authorized representative” means an attorney, agent, or person designated by a petitioner to represent the petitioner in a petition for a private letter ruling.

   2. (2) “Person” means:

      1. (a) An individual, receiver, trustee, guardian, personal representative, fiduciary, or representative of any kind;
      2. (b) Any partnership, firm, association, corporation, or other entity; and
      3. (c) A governmental entity or a unit or instrumentality of a governmental entity.
   3. (3) “Petition” means a written request for a private letter ruling that is submitted to the Legal Division of the Comptroller’s Office by first-class mail, postage prepaid, or electronically or is delivered in person.

   4. (4) Petitioner.

      1. (a) “Petitioner” means a person who is requesting a private letter ruling.
      2. (b) “Petitioner” does not include a class or group of persons who are not related parties in a specific and actual prospective transaction.

   5. (5) “Private letter ruling” means a final, written, non-appealable determination:

      1. (a) Applicable to a specific set of facts;
      2. (b) Submitted in a written petition under this chapter; and

      3. (c) Issued by the Comptroller of Maryland on:

         1. (i) The application of tax law administered by the Comptroller under Tax-General Article, Annotated Code of Maryland;
         2. (ii) The application of regulations under this title to a specific set of facts; and
         3. (iii) Other matters over which the Comptroller has administrative authority.
   6. (6) “Tax” means those State and local taxes and fees administered by the Comptroller.

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

Effective date: January 8, 2024 (50:26 Md. R. 1131)