Advance ruling applicability: binding on applicant and jurisdictional officers unless supporting law, facts or circumstances change.

Advance rulings are binding on the applicant who sought the ruling for matters referred for determination and on the concerned officer and the jurisdictional officer with respect to that applicant. The ruling remains binding only while the law, facts, and circumstances supporting the original ruling remain unchanged, and ceases to bind to the extent those elements change.

---

---

---