CivicKnodeCivicKnowA project of CivicKnode
Sign in

SB 477

EnactedCrossfile HB 366
Add to calendar

Office of the Comptroller - Legal Division and Private Letter Ruling Procedures

Sponsor: Katie Fry Hester (District 9)Committee: Budget and TaxationSubject: Taxes - MiscellaneousStatus: Approved by the Governor - Chapter 481 (as of Nov 15, 2022)

What this bill does

Official synopsis

Establishing a Legal Division in the Office of the Comptroller to provide expanded and detailed tax guidance to taxpayers and perform other duties relating to private letter rulings as assigned by the Comptroller; requiring the Comptroller to issue certain private letter rulings on the request of a person, except under certain circumstances; requiring the Comptroller when denying a private letter ruling request to provide the requestor with written reasons for the denial and to do so within 60 days of the request submission; etc.

AI analysis is off. Set ANTHROPIC_API_KEY to enable summaries, pros and cons, and questions.

Analysis reads the bill text, the fiscal note, and the witness list. It is generated by Claude and reviewed by nobody, so check the source documents before you rely on it.

Testimony (10)

MGA witness list
FAV 6FavorableFWA 4Favorable with amendments
PositionWitnessOrganizationTestimony
FAVHayes, JustinComptroller of MarylandOral + Written (PDF)
FAVVoytek, MaddyMD Chamber of CommerceWritten (PDF)
FAVFry Hester, KatieMaryland SenateWritten (PDF)
FAVGorman, DeboraIndividualOral + Written (PDF)
FAVSenator Hester, Senator HesterlegislatorIndividualOral
FAVSenator Hester, Senator HesterlegislatorIndividualOral
FWAVoytek, MaddyMD Chamber of CommerceWritten (PDF)
FWAHalpern, MBMaryland Association of CPAs (MACPA)Written (PDF)
FWAGorman, DeboraIndividualWritten (PDF)
FWALawson, JeffreyIndividualOral

Organizations on record