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    <description>An advance ruling under this Chapter is binding solely on the applicant who sought it and on the concerned or jurisdictional officer for that applicant, and remains binding only while the law, facts, or circumstances supporting the ruling remain unchanged.</description>
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      <description>An advance ruling under this Chapter is binding solely on the applicant who sought it and on the concerned or jurisdictional officer for that applicant, and remains binding only while the law, facts, or circumstances supporting the ruling remain unchanged.</description>
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