I'll ask if this is for Maryland. If so, someone from Maryland may be able to comment.
BTW, I just found a list of administrative releases on the Marylandtaxes.gov website. At this page linked below, expand the first blue banner in the list, then you could choose number 40 for more info. It looks pretty complicated. Maybe someone in the forum familiar with Maryland can briefly summarize it for you.
https://www.marylandtaxes.gov/pros/admin-releases/index.php
