Advance ruling procedure requires admission, hearing, written ruling and referral when members differ; orders served.

The Authority must forward applications to the concerned officer, call for and return records as necessary, and after examination and hearings may admit or reject applications; rejection requires a hearing and stated reasons and questions already pending or decided for the applicant are not to be admitted. If admitted, the Authority may consider further material, provide hearings to both parties, pronounce a written advance ruling within the prescribed period, sign and certify it, send copies to the applicant, concerned officer and jurisdictional officer, and refer questions on which members differ to the Appellate Authority.

---

---

---