18.1.2.080 Rulings, Orders, Instructions and Regulations.

The Tax Administrator is authorized to issue the following:

(a) Rulings: written statements of the Tax Administrator of limited application to one or a small number of taxpayers, interpreting the tax laws to which they relate, and are ordinarily issued in response to a request for clarification of the tax consequences on a specific set of circumstances.

(b) Orders: written statements of the Tax Administrator to implement a decision after a hearing or informal conference.

(c) Instructions: other written statements or directives of the Tax Administrator not dealing with the merits of any tax liability but which otherwise aide in accomplishment of the duties of the Tax Administrator.

(d) Regulations: written rules having legal force issued by the Tax Administrator that have general application to taxpayers which interpret and explain the code or tax requirement to which they relate.

(1) Any proposed regulation must be submitted to the Council for review and comment and authorization for public inspection and comment. Upon Council authorization, the proposed regulation will be submitted for public inspection and comment by posting, publication or distribution to the public and interested persons. The proposed regulation will be open for public comment for no less than two (2) weeks. The Tax Administrator may revise the regulation based on public comment or as deemed necessary, and submit the regulation for final review, comment and approval of the Council. Upon approval, the regulation may be issued as a final regulation.

(e) All tax laws, regulations, rulings, and instructions shall be maintained by the Tax Office and be made available for public inspection upon request.