Section 13-525 - Rulings on questions of law(a) A party may submit to the Tax Court a request for a ruling on a question of law that is material to the appeal.(b) On a request submitted under subsection (a) of this section, the Tax Court may: (1) issue a ruling on the question of law;(2) modify the question submitted by a party and issue a ruling on the modified question; or(3) decline to issue a ruling.