(a) On petition of
an interested person, the comptroller may issue a declaratory order as to the
applicability of any statutory provision administered by the department or of
any rule or regulation or order of the comptroller. Petitions for the issuance
shall state clearly and concisely the controversy or uncertainty, shall cite
the statutory authority involved, shall include a complete statement of the
facts and the reasons prompting the petition, together with full disclosure of
receipt of the petition, the comptroller may require the petitioner to file
additional data or memoranda in support of the position taken by the
(c) The comptroller
may, without notice or hearing, dismiss a petition for declaratory ruling for
want of a substantial question or for material failure to comply with the
requirements of this section.
Although no hearing need be granted to the petitioner or to any interested
person in the usual course of disposition of a petition for a declaratory
ruling, the comptroller may order a hearing on the disposition of the petition
if petitioner submits a written request therefor stating in detail why a
hearing is necessary for a fair consideration of the need for a declaratory
ruling on the matter stated in the petition.
(e) Notwithstanding any other provisions of
this section, the comptroller may, upon request or an independent motion but
without notice or hearing, issue a declaratory order to terminate a controversy
or to remove uncertainty.