Maryland § 13-1A-03
Full text of Maryland Maryland Code § 13-1A-03, with citation guidance and answers to common questions.
§ 13-1A-03.
(a) A private letter ruling issued under this subtitle may be relied on solely and prospectively by the person for whom the private letter ruling is requested unless there is an intervening statutory or regulatory change or the private letter ruling is revoked by the Comptroller.
(b) A private letter ruling is binding on the Comptroller for a period of 7 years unless:
(1) there has been a misstatement or omission of material facts in the request;
(2) the actual facts are determined to be materially different from the facts on which the private letter ruling was based;
(3) there has been a change in law or a final decision in a contested case that the Comptroller determines affects the validity of the private letter ruling; or
(4) the Comptroller has modified or revoked the private letter ruling.
(c) An unfavorable private letter ruling does not bind the person for whom the private letter ruling was requested.
(d) The modification or revocation of a private letter ruling by the Comptroller may not be applied retroactively to taxable periods or taxable years before the effective date of the modification or revocation.
Frequently Asked Questions About Maryland § 13-1A-03
What does Maryland Code § 13-1A-03 cover?
Section 13-1A-03 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 13-1A-03?
A common citation format is "Maryland Code § 13-1A-03" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 13-1A-03 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.