35 Miss. Code. R. 1-01-1104
The Department may, for good cause, refuse to issue a declaratory opinion. The circumstances in which declaratory opinions will not be issued include, but are not necessarily limited to:
1. The matter is outside the primary
jurisdiction of the Department.
2.
The question presented lacks clarity, the facts provided are insufficient to
provide a conclusive determination, or the information is too vague or too
broad to provide an answer.
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, which may either answer
the question presented or otherwise make an answer unnecessary.
4. The statute, rule, or order on which a
declaratory opinion is sought is clear and does not require interpretation in
order to answer the question presented.
5. The confidentiality waiver on the
Declaratory Opinion Transmittal Form is not signed and provided to the
Department with the request for a declaratory opinion.
6. The request fails to contain the
information required by these rules, or the requestor fails to follow the
procedure outlined in these rules.
7. The request seeks to resolve issues that
have become moot, are abstract, or involve multiple hypotheticals such that the
requestor is not substantially affected by the rule or statute on which a
declaratory opinion is sought.
8.
The request pertains to a hypothetical situation, the underlying facts of which
do not, and are not anticipated to, affect or pertain to the requesting
party.
9. The question presented
concerns the legal validity of a statute or rule.
10. The requesting party is not directly
affected by the application of the statute, rule, or regulation.
11. No clear answer is
determinable.
12. The question
presented involves the application of a criminal statute or facts that may
constitute a crime.
13. The answer
to the question presented would require the disclosure of information that is
privileged or otherwise protected by law from disclosure.
14. 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.
15. No controversy exists or is certain to
arise, raising a question concerning the application of the statute, rule, or
order.
16. The request is not based
upon facts calculated to aid in planning future conduct, but is, instead, based
on past conduct to establish the effect of that conduct.
17. A similar request is pending before this
Department, or any other Department, or a proceeding is pending on the same
subject matter before any Department, administrative or judicial tribunal, or
where such an opinion would constitute the unauthorized practice of
law.
Notes
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