Advance ruling voidance procedure requires fraud allegations to be supported and parties afforded a hearing.

A representation alleging that an advance ruling was obtained by fraud or misrepresentation must include a detailed statement of facts and particulars of evidence and be submitted in the prescribed multiple copies. Upon receipt, the Authority must serve the applicant with the representation, issue a notice, and afford the applicant and the Commissioner a reasonable opportunity to rebut the allegations and to be heard before passing any order declaring the advance ruling void.

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