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 after the request submission; etc.

Statutes affected:
Text - First - Office of the Comptroller - Legal Division and Private Letter Ruling Procedures: 2-102.1 Tax General
Text - Third - Office of the Comptroller - Legal Division and Private Letter Ruling Procedures: 2-102.1 Tax General