COMAR 03.01.05.01 — § 1 Definitions.

.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.