Maryland Statutes
§ 2-102.1
Maryland § 2-102.1
This text of Maryland § 2-102.1 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - General § 2-102.1 (2026).
Text
(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 b
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Bluebook (online)
Maryland § 2-102.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/2-102.1.