COMAR 03.01.01.03 — § 3 Petition for Declaratory Ruling.

.03 Petition for Declaratory Ruling.
A.
An interested person may petition the Comptroller for a declaratory ruling with respect to the applicability to a person, property, or state, of facts pertaining to the laws or the regulations administered by the Comptroller.
B.
A petition for declaratory ruling shall be filed in writing, clearly marked to indicate that it is being filed pursuant to this regulation. The petition shall:
(1)
Contain a detailed statement of the facts on which the petition is based.
(2)
Set forth fully the statutes, regulations, or judicial decisions relevant to the issue.
(3)
Pose the question of whether, and in what manner, the statutes, regulations, or judicial decisions apply to the petitioner under the facts outlined in the petition.
(4)
Contain a statement describing the interest of the petitioner in making the request for the declaratory ruling. The description shall:
(a)
Include a statement as to whether the declaratory ruling sought is intended to affect the tax consequences of any transaction or transactions entered into or contemplated by the petitioner, its vendors, customers, clients, or any other person upon whose request or upon whose behalf the declaratory ruling is sought, the taxability of which are known by the petitioner to be the subject of an inquiry, audit, refund, or assessment proceeding by the Comptroller's Office;
(b)
Include a statement as to whether the declaratory ruling sought is intended to affect the status of the petitioner or any other persons under any of the licensing or regulatory provisions administered by the Comptroller when it is known by the petitioner that the current status of the petitioner is the subject of an inquiry, inspection, investigation, or other proceeding in the Comptroller's Office; and
(c)
Contain an explanation of the circumstances surrounding the inquiry, inspection, investigation, audit, refund, assessment, or other proceedings, if any.
C.
The Comptroller shall consider the petition and may, at the Comptroller's discretion, issue the declaratory ruling requested. The Comptroller may require argument on the petition. A declaratory ruling issued by the Comptroller shall plainly state that it is a declaratory ruling pursuant to this regulation. A written answer from the Comptroller or any employee of the Comptroller's Office to an inquiry from a taxpayer may not be construed to be a declaratory ruling unless made in conformity with this regulation.
D.
Declaratory Ruling.
(1)
As to the petitioner, a declaratory ruling shall be binding upon the Comptroller as to any transaction covered by the ruling that is entered into by a person upon whose request or upon whose behalf the declaratory ruling is sought, including a transaction entered into:
(a)
Before the date of the declaratory ruling; and
(b)
In reliance upon the ruling, unless a change in the legal basis of the declaratory ruling is made by statute, regulation, or judicial decision after the issuance of the declaratory ruling and before any affected transaction.
(2)
With prospective effect only, a declaratory ruling may be revoked, altered, or amended by the Comptroller at any time.
E.
The Comptroller may publish declaratory rulings of general interest, subject to the protection of the:
(1)
Identity of the petitioner; and
(2)
Confidential information contained in the petition for declaratory ruling.