Advance ruling procedure requires admission or rejection after hearing, with reasons and formal written pronouncement to parties.

Upon receipt of an application the Authority must forward a copy to the concerned officer and may call records; after examining application and records and after hearings it may admit or reject the application but must not admit questions already pending or decided and must specify reasons for any rejection. If admitted, the Authority examines further material, provides hearings, pronounces the advance ruling in writing within ninety days, and sends certified signed copies of orders and rulings to the applicant, the concerned officer and the jurisdictional officer.

---

---

---