---
type: "Bill"
title: "Office of the Comptroller - Legal Division and Private Letter Ruling Procedures"
description: "Office of the Comptroller - Legal Division and Private Letter Ruling Procedures"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2022"
identifier: "SB 477"
citation: "Maryland SB 477 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Hester", "Rosapepe"]
version_count: 4
action_count: 16
vote_count: 3
first_action: "2022-01-27"
last_action: "2022-05-16"
source: "openstates"
source_identifier: "ocd-bill/adef4a57-054d-465c-88d4-c2639cf0e365"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0477?ys=2022RS&search=True"
source_hash: "4e98aa51216659ed75ddf0ba38272419819d82db5face22a035d26ad1f50c577"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-md"]
---

# Maryland SB 477 (2022) — Office of the Comptroller - Legal Division and Private Letter Ruling Procedures

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Chapter - Office of the Comptroller - Legal Division and Private Letter Ruling Procedures** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/Chapters_noln/CH_481_sb0477e.pdf)
2. **Enrolled - Office of the Comptroller - Legal Division and Private Letter Ruling Procedures** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/sb/sb0477e.pdf)
3. **First - Office of the Comptroller - Legal Division and Private Letter Ruling Procedures** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/sb/sb0477f.pdf)
4. **Third - Office of the Comptroller - Legal Division and Private Letter Ruling Procedures** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/sb/sb0477t.pdf)

## Votes

- On Third Reading — **44–0** (pass) · upper
- On Third Reading (Amend) — **125–9** (pass) · lower
- On third reading — **45–0** (pass) · upper

## Sponsors

- Hester — primary (person)
- Rosapepe — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-01-27** First Reading Budget and Taxation `referral-committee`
- **2022-01-27** Hearing 2/16 at 1:00 p.m.
- **2022-02-21** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2022-02-22** Favorable with Amendments { `committee-passage-favorable`
- **2022-02-22** Second Reading Passed with Amendments
- **2022-02-24** Third Reading Passed `passage`
- **2022-02-25** Referred Ways and Means `referral-committee`
- **2022-03-03** Hearing 3/23 at 1:00 p.m.
- **2022-03-30** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2022-03-30** Favorable with Amendments { `committee-passage-favorable`
- **2022-03-30** Second Reading Passed with Amendments
- **2022-03-31** Third Reading Passed `passage`
- **2022-04-01** Senate Concurs House Amendments
- **2022-04-01** Third Reading Passed `passage`
- **2022-04-01** Passed Enrolled
- **2022-05-16** Approved by the Governor - Chapter 481 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/adef4a57-054d-465c-88d4-c2639cf0e365`. Confidence: reported (aggregated from official Maryland legislature records).