35 Miss. Code. R. 1-01-1006

The Department will refuse to issue a letter ruling under the following circumstances:

1. The matter is outside the primary jurisdiction of the Department.

2. The question presented lacks clarity, has insufficient facts to provide a conclusive determination, or is too vague or too broad to be answered.

3. There is a pending or active audit, criminal tax investigation, anticipated litigation, administrative action, or other determination before the Department, Board of Tax Appeals, or a court of law that may either answer the question presented or otherwise make an answer unnecessary.

4. The question presented in the request concerns the legal validity of a statute or rule.

5. No clear answer is determinable.

6. The question presented involves the application of a criminal statute or facts that may constitute a crime.

7. The answer to the question presented would require the disclosure of information that is privileged or otherwise protected by law from disclosure.

8. The request involves an issue that may adversely affect the interests of the State, the Department, or any of the Department's officers or employees in any litigation that is pending or may reasonably be expected to arise.

Notes

35 Miss. Code. R. 1-01-1006

Adopted 12/23/2024