Section 35-1-01-108.02 - Letter Rulings1. Taxpayers or other persons may seek guidance by submitting a written request for a letter ruling to the Office of Tax Policy.2. When asking for instruction on a specific issue, it is necessary to provide adequate information in order to accurately answer the question. Because a request is based on one person's specific facts and circumstances, the response is restricted to the taxpayer or person making the request for information and the specific facts involved.3. Letter rulings are considered informal guidance; however, the taxpayer or person requesting the letter ruling may rely on the response absent a subsequent law or regulation change or written retraction and provided that the information presented is factual and complete with no material omissions and that no changes have been made with regard to the information provided.4. The Agency will refuse to issue a letter ruling under the following circumstances: a. The matter is outside the primary jurisdiction of the Agency.b. The question presented lacks clarity, has insufficient facts to provide a conclusive determination or is too vague or too broad to be answered.c. A pending or active audit, criminal tax investigation, anticipated litigation, administrative action or other determination before the Agency, Board of Tax Appeals or a court of law which may either answer the question presented or otherwise make an answer unnecessary.d. The question presented in the request concerns the legal validity of a statute or rule.e. No clear answer is determinable.f. The question presented involves the application of a criminal statute or facts that may constitute a crime.g. The answer to the question presented would require the disclosure of information that is privileged or otherwise protected by law from disclosure.h. The request involves an issue that may adversely affect the interests of the State, the Agency or any of the Agency's officers or employees in any litigation that is pending or may reasonably be expected to arise.5. If the Agency should at a later date determine that its response was incorrect, the letter ruling will be retracted in writing and the effect of the retraction will be prospective from the date of the retraction letter.6. Absent a written retraction of the letter ruling, a law or rule change or a change in the person's particular circumstances that affects the issue being addressed, a letter ruling will be valid for a period of seven (7) years from the date of its issuance. At the end of the seven (7) year period, the person should review and update the information in his original request for information and re-submit the question to the Agency.7. Any letter rulings written by the Agency prior to June 30, 2005 are no longer valid. A recipient of a ruling issued prior to that date should review their letter ruling to determine if an update is necessary.8. The Agency will accept an anonymous request for a letter ruling, but the response will not be binding until the identity of the person to whom the request pertains has been disclosed to the Agency. The name and other identifying information of the anonymous person should be provided within ninety (90) days of the date of the letter ruling. The letter ruling will be considered non-binding if the identity of the person is not provided within the time period specified.9. A response to a person's authorized representative constitutes notice to that person. It is the person's continuing obligation to inform the Agency of the identity and address of its representative.35 Miss. Code. R. 1-01-108.02