182.20 REQUEST FOR OPINION OF THE TAX COMMISSIONER.
   (A)    An "opinion of the Tax Commissioner" means an opinion issued under this section with respect to prospective municipal income tax liability. It does not include ordinary correspondence of the Tax Commissioner.
   (B)    A taxpayer may submit a written request for an opinion of the Tax Commissioner in accordance with the Rules and Regulations.
   (C)    A taxpayer is not relieved of tax liability for any activity or transaction related to a request for an opinion that contained any misrepresentation or omission of one or more material facts.
   (D)    The Tax Commissioner may refuse to offer an opinion on any request received under this section. Such refusal is not subject to appeal.
   (E)    An opinion of the Tax Commissioner binds the Tax Commissioner only with respect to the taxpayer for whom the opinion was prepared and does not bind the Tax Commissioner of any other municipal corporation.
   (F)    An opinion of the Tax Commissioner issued under this section is not subject to appeal.
(Ord. 1-2018. Passed 1-23-18.)