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<h1>Right to appeal advance ruling - time-limited statutory appeal process with possible extension for sufficient cause, and procedural requirements.</h1> An aggrieved concerned officer, jurisdictional officer, or applicant may appeal an advance ruling to the Appellate Authority. Appeals must be filed within the statutory time limit from communication of the ruling, subject to a discretionary extension by the Appellate Authority for sufficient cause. Every appeal must be in the prescribed form, accompanied by the prescribed fee, and verified in the prescribed manner.
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