Administrative:
Maryland: New Law Creates Legal Division to Aid with Taxpayer Guidance and Private Letter Rulings
S.B. 477, signed by gov. 5/16/22. Effective July 1, 2022, new law establishes a “Legal Division” in the Maryland Comptroller of the Treasury’s (Comptroller’s) Office to provide expanded and detailed tax guidance to taxpayers and perform other duties relating to private letter rulings (PLRs) as assigned by the Comptroller. Under the new law, the Comptroller must issue specified PLRs on the written request of a person, except under specified circumstances, and when denying a PLR request the Comptroller must provide the requestor of a PLR with written reasons for the denial generally within 60 days of the request submission. Please contact us with any questions.
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