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03.01.01.00.htm 03.01.01.00. Title 03 COMPTROLLER OF THE TREASURY Subtitle 01 OFFICE OF THE COMPTROLLER Chapter 01 General Regulations Authority: Tax-General Article, §2-102 and 2-103; State Government Article, §10-122(a) 10-304(b) and 10-613(b) Annotated Code of Maryland
03.01.01.01.htm 03.01.01.01. 01 Inspection of Public Records.. A. All public records maintained by the Comptroller, other than those which the Comptroller is authorized or required to hold confidential under the Public Information Act, shall be open for inspection at any time during regular business hours. A person seeking the right to inspect a public record maintained by the Comptroller, other than by means of written request, who is advised by the custodian that the Comptroller is authorized or required t
03.01.01.02.htm 03.01.01.02. 02 Petition for Promulgation, Amendment, or Repeal of Regulations.. A. An interested person may petition the Comptroller, requesting the adoption of a new regulation under the laws administered by the Comptroller or the amendment or repeal of any existing regulation issued under these laws.B. The petition shall be submitted in writing and shall provide:. 1) The full text of a new proposed regulation or regulations, the codification and the full text of an existing regulation or
03.01.01.03.htm 03.01.01.03. 03 Petition for Declaratory Ruling.. A. An interested person may petition the Comptroller for a declaratory ruling with respect to the applicability to a person, property, or state, of facts pertaining to the laws or the regulations administered by the Comptroller.B. A petition for declaratory ruling shall be filed in writing, clearly marked to indicate that it is being filed pursuant to this regulation. The petition shall:
03.01.01.04.htm 03.01.01.04. 04 Hearings and Appeals.. A. Definitions. In this regulation, the following terms have the meanings indicated:. 1) "Comptroller" includes any employee of the Comptroller's Office designated as a hearing officer to conduct informal hearings in contested cases.2) "Person" means an individual or entity that, as a result of action taken by the Comptroller's Office, is entitled to an informal hearing by law or regulation.3) "Written application" means a written request f
03.01.01.05.htm 03.01.01.05. 05 Hearings Under the Administrative Procedure Act.. A. A person who, as a result of an action of the Comptroller, is entitled to a hearing in accordance with State Government Article, Title 10, Subtitle 02, Annotated Code of Maryland, may request a hearing.B. The request for a hearing shall be made as set forth in Regulation .04 of this chapter.. C. To the extent practicable and as permitted by law, the provisions set forth in Regulation .04 of this chapter apply to hea
03.01.01.9999.htm 03.01.01.9999. Administrative History Effective date: February 9, 1979 (6:3 Md. R. 148). Regulation .01C, D amended effective January 31, 1983 (10:2 Md. R. 104). Regulation .01E, F adopted effective January 31, 1983 (10:2 Md. R. 104) ―. Chapter recodified from COMAR 03.07.01 to 03.01.01 and new Regulations .02―04 adopted effective August 6, 1990 (17:15 Md. R. 1853)Regulation .01G amended effective January 20, 1992 (19:1 Md. R. 23).
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