Md. Code Regs. 03.01.05.01

Current through Register Vol. 51, No. 22, November 1, 2024

Section 03.01.05.01 - Definitions

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

B. Terms Defined.

(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) "Person" means:

(a) An individual, receiver, trustee, guardian, personal representative, fiduciary, or representative of any kind;

(b) Any partnership, firm, association, corporation, or other entity; and

(c) A governmental entity or a unit or instrumentality of a governmental entity.

(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) Petitioner.

(a) "Petitioner" means a person who is requesting a private letter ruling.

(b) "Petitioner" does not include a class or group of persons who are not related parties in a specific and actual prospective transaction.

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

(a) Applicable to a specific set of facts;

(b) Submitted in a written petition under this chapter; and

(c) Issued by the Comptroller of Maryland on:

(i) The application of tax law administered by the Comptroller under Tax-General Article, Annotated Code of Maryland;

(ii) The application of regulations under this title to a specific set of facts; and

(iii) Other matters over which the Comptroller has administrative authority.

(6) "Tax" means those State and local taxes and fees administered by the Comptroller.

Md. Code Regs. 03.01.05.01

Regulation .01 adopted effective 50:26 Md. R. 1131, eff. 1/8/2024