Section 20-101-200-207.00 - Precedent Decision(A) The Board of Review, by unanimous vote, may designate all or part of a decision as a precedent decision if it contains a significant legal or policy determination of general application that is likely to recur.(B) A legal or policy determination is significant if it establishes a rule of law or policy, resolves an unsettled area of law or overrules, modifies, refines, clarifies, or explains a prior precedent decision.(C) A legal or policy determination is of general application if the facts are sufficiently common to give guidance to future cases, clearly illuminate the legal or policy determination, and are significant to the parties, the public, the taxpayers, or the operation of the Agency.(D) A precedent decision shall be clearly identified as such and published in such a manner as to make it available for public use. Information identifying any party shall be removed prior to the publications.(E) The Board shall maintain an index of significant legal and policy determinations made in precedent decisions.20 Miss. Code. R. § 101-200-207.00
Miss. Code Ann. §§ 71-5-115 & 71-5-117 (Rev. 2004).