The Comptroller shall adopt regulations necessary to carry out the provisions of this subtitle, including regulations that establish: (1) the procedure, form, and time periods for submitting a request for a private letter ruling; (2) the terms and conditions under which a private letter ruling may be revoked or modified; (3) the limitations on the applicability of a private letter ruling to specific persons, transactions, factual circumstances, and time periods; (4) the circumstances under which a request for a private letter ruling may be denied by the Comptroller for good cause; and (5) guidelines for the publication of private letter rulings. §13-201. IN EFFECT In this subtitle, "tax information" means: (1) any tax return, information return, declaration of estimated tax, extension of time to file a return, or claim for refund under this article that is filed with the tax collector by, on behalf of, or with respect to any person and any amendment or supplement thereto, including supporting schedules, attachments, or lists that are supplemental to or a part of the return; (2) the amount of income or any other particulars disclosed in a tax return required under this article, if the return contains return information, as defined in § 6103 of the Internal Revenue Code; (3) any return or return information, as defined in § 6103 of the Internal Revenue Code, required to be attached to or included in a tax return required under this article; or (4) any information contained in: (i) an admissions and amusement tax return; (ii) an alcoholic beverage tax return; (iii) a bay restoration fee return; (iv) a boxing and wrestling tax return; (v) a digital advertising gross revenues tax return; (vi) an E-9-1-1 fee return; (vii) a financial institution franchise tax return; (viii) an inheritance tax return; (ix) a Maryland estate tax return; (x) a motor carrier tax return; (xi) a motor fuel tax return; (xii) a new tire fee return; (xiii) an other tobacco products tax return; (xiv) a public service company franchise tax return; (xv) a sales and use tax return; (xvi) a savings and loan association franchise tax return; (xvii) a tire recycling fee return; (xviii) a tobacco tax return; or (xix) a transportation services assessment return. §13-201. **TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025** In this subtitle, "tax information" means: (1) any tax return, information return, declaration of estimated tax, extension of time to file a return, or claim for refund under this article that is filed with the tax collector by, on behalf of, or with respect to any person and any amendment or supplement thereto, including supporting schedules, attachments, or lists that are supplemental to or a part of the return; (2) the amount of income or any other particulars disclosed in a tax return required under this article, if the return contains return information, as defined in § 6103 of the Internal Revenue Code; (3) any return or return information, as defined in § 6103 of the Internal Revenue Code, required to be attached to or included in a tax return required under this article; or (4) any information contained in: (i) an admissions and amusement tax return; (ii) an alcoholic beverage tax return; (iii) a bay restoration fee return; (iv) a boxing and wrestling tax return; (v) a digital advertising gross revenues tax return; (vi) an E-9-1-1 fee return; (vii) a financial institution franchise tax return; (viii) a hotel rental tax return; (ix) an inheritance tax return; (x) a Maryland estate tax return; (xi) a motor carrier tax return; (xii) a motor fuel tax return; (xiii) a new tire fee return; (xiv) an other tobacco products tax return; (xv) a public service company franchise tax return; (xvi) a sales and use tax return; (xvii) a savings and loan association franchise tax return; (xviii) a tire recycling fee return; (xix) a tobacco tax return; or (xx) a transportation services assessment return.
‹ Prev All Maryland sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.