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Md. Code Ann., Tax-Gen. § 13-1A-04

(a) Subject to subsection (b) of this section, the Comptroller shall publish periodically on the Comptroller’s website copies of private letter rulings that the Comptroller determines to be of interest to the general public.

(b) The Comptroller shall redact personally identifiable information in a published private letter ruling in order to ensure the confidentiality of any person that is the subject of the private letter ruling.

Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.