§ 42-2101 – Private taxpayer rulings; request; revocation or modification; taxpayer information ruling; definitions

42-2101. Private taxpayer rulings; request; revocation or modification; taxpayer information ruling; definitions A. The department may issue private taxpayer rulings to taxpayers and potential taxpayers on request. Each request shall be in writing and shall: 1. State the name, address and, if applicable, taxpayer identifying number of the taxpayer or potential taxpayer who requests the […]