Md. Code Regs. 03.01.05.06

Current through Register Vol. 51, No. 24, December 2, 2024

Section 03.01.05.06 - Issuance and Publication of Private Letter Ruling

A. A private letter ruling shall be issued to the petitioner in writing.

B. Publication.

(1) The Comptroller shall publish periodically on the Comptroller's website redacted or anonymized copies of private letter rulings the Comptroller determines may be of interest to the public.

(2) The Comptroller, in its sole discretion, shall determine whether to publish a private letter ruling.

(3) A published private letter ruling is not binding on the Comptroller as to any person other than the petitioner who requested the private letter ruling.

(4) Published private letter rulings may be relied upon by the public as informal guidance.

(5) If the Comptroller intends to publish a private letter ruling, the Comptroller shall provide, at least 15 business days prior to publication, a redacted or anonymized draft for publication of the private letter ruling to the petitioner or the petitioner's authorized representative.

(6) In the draft for publication, the Comptroller shall redact or anonymize identifying details, trade secrets, commercial or financial information considered privileged, and any information that would constitute an unwarranted invasion of personal privacy.

(7) The draft for publication shall retain information sufficient to provide meaningful guidance to the public.

(8) Within 15 business days of the date the draft of the private letter ruling intended for publication is sent to petitioner, the petitioner may submit revisions to the proposed draft for publication of the anonymized or redacted information, if any, to the Comptroller.

(9) Failure of the petitioner to submit proposed revisions within 15 business days shall be deemed a waiver of any claim that the version for publication contains confidential information.

(10) The Comptroller shall respond to petitioner's proposed revisions of the anonymized or redacted private letter ruling before publication.

(11) The Comptroller shall consider the petitioner's proposed redactions to the draft intended for publication; however, the Comptroller, in its sole discretion, shall determine the contents of the published private letter ruling.

Md. Code Regs. 03.01.05.06

Regulation .06 adopted effective 50:26 Md. R. 1131, eff. 1/8/2024