Advance ruling procedure: admission, hearing, and written ruling within ninety days with referral if members differ. The Authority shall forward applications for advance ruling to the concerned officer and may call for records; after examining application and records and hearing the applicant and concerned officer, the Authority may admit or reject the application (rejection requires hearing and stated reasons and applications already pending or decided shall not be admitted). If admitted, the Authority will consider further material, provide hearings, pronounce a written advance ruling within ninety days, refer questions on which members differ to the Appellate Authority, and send the signed certified ruling to the applicant, concerned officer and jurisdictional officer.
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Advance ruling procedure: admission, hearing, and written ruling within ninety days with referral if members differ.
The Authority shall forward applications for advance ruling to the concerned officer and may call for records; after examining application and records and hearing the applicant and concerned officer, the Authority may admit or reject the application (rejection requires hearing and stated reasons and applications already pending or decided shall not be admitted). If admitted, the Authority will consider further material, provide hearings, pronounce a written advance ruling within ninety days, refer questions on which members differ to the Appellate Authority, and send the signed certified ruling to the applicant, concerned officer and jurisdictional officer.
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