§13–1A–05.

    The Comptroller shall adopt regulations necessary to carry out the provisions of this subtitle, including regulations that establish:

        (1)    the procedure, form, and time periods for submitting a request for a private letter ruling;

        (2)    the terms and conditions under which a private letter ruling may be revoked or modified;

        (3)    the limitations on the applicability of a private letter ruling to specific persons, transactions, factual circumstances, and time periods;

        (4)    the circumstances under which a request for a private letter ruling may be denied by the Comptroller for good cause; and

        (5)    guidelines for the publication of private letter rulings.