It is an administrative review limited to a binding tax ruling issued to you by the Department’s TI&E section. You may request a review of a ruling when you believe that the ruling contains a legal or factual error.
You may petition for a review of an adverse tax ruling within 30 days of the issuance of the ruling.
No. The review is limited to the documents and records reviewed by TI&E, any information you provide with the petition and your arguments as to why the tax ruling is in error.
You will receive a written determination.
The determination is the final decision of the department and is not eligible for reconsideration or appealable to the Board of Tax Appeals. You can ask for a new tax ruling from the TI&E section if the facts related to your business change.