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    <title>Determination of specific questions (Section 84)</title>
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    <description>A person may apply to the Commissioner for determination of a specified VAT question by submitting a concise statement in the prescribed form precisely stating the question and its basis, optionally including a draft ruling and paying the prescribed fee; the statement must declare that the matter does not arise from prior sales tax orders and be signed by the applicant or agent. The Commissioner must consider all relevant material, determine the questions, notify the applicant in writing, and make an order within the statutory period, with statutory consequences if that period lapses.</description>
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      <description>A person may apply to the Commissioner for determination of a specified VAT question by submitting a concise statement in the prescribed form precisely stating the question and its basis, optionally including a draft ruling and paying the prescribed fee; the statement must declare that the matter does not arise from prior sales tax orders and be signed by the applicant or agent. The Commissioner must consider all relevant material, determine the questions, notify the applicant in writing, and make an order within the statutory period, with statutory consequences if that period lapses.</description>
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