Maryland § 2-102.1
Full text of Maryland Maryland Code § 2-102.1, with citation guidance and answers to common questions.
§ 2-102.1.
(a) There is a Legal Division in the Office of the Comptroller.
(b) (1) The head of the Legal Division is the Director.
(2) Subject to the supervision of the Comptroller, the Director has administrative control of the Legal Division.
(c) (1) The Director shall appoint other officers and employees of the Legal Division in accordance with the provisions of the State Personnel and Pensions Article, including a minimum of six attorneys.
(2) Officers and employees of the Legal Division are entitled to a salary as provided in the State budget.
(d) The Legal Division shall:
(1) provide expanded and detailed tax guidance to taxpayers, including private letter rulings; and
(2) perform other related duties as assigned by the Comptroller in accordance with Title 13, Subtitle 1A of this article.
Frequently Asked Questions About Maryland § 2-102.1
What does Maryland Code § 2-102.1 cover?
Section 2-102.1 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 § 2-102.1?
A common citation format is "Maryland Code § 2-102.1" (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 § 2-102.1 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.