Terms Used In Maryland Code, TAX - GENERAL 2-102.1

  • including: means includes or including by way of illustration and not by way of limitation. See
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See
(a) There is a Legal Division in the Office of the Comptroller.

(b) (1) The head of the Legal Division is the Director.

(2) Subject to the supervision of the Comptroller, the Director has administrative control of the Legal Division.

(c) (1) The Director shall appoint other officers and employees of the Legal Division in accordance with the provisions of the State Personnel and Pensions Article, including a minimum of six attorneys.

(2) Officers and employees of the Legal Division are entitled to a salary as provided in the State budget.

(d) The Legal Division shall:

(1) provide expanded and detailed tax guidance to taxpayers, including private letter rulings; and

(2) perform other related duties as assigned by the Comptroller in accordance with Title 13, Subtitle 1A of this article.

  Previous section
Next section  
 Subtitle 1 Contents