1. (1) The Board may issue declaratory rulings to any person substantially affected by a rule with respect to the validity of the rule, with respect to the applicability to any person, property, or state of facts of any rule or statute enforceable by the Board, with respect to the meaning and scope of any order of the Board. Such rulings shall be issued providing the following criteria are met:

   1. (a) The petitioner shows that he/she is substantially affected by the rule in question,
   2. (b) Sufficient facts are supplied in the request to permit the Board to make a valid determination,
   3. (c) The request arises from an actual question or controversy.
2. (2) A petition for a declaratory ruling shall be submitted in the following form: (See form at end of chapter).
3. (3) Such rulings will be made in accordance with the Alabama Administrative Procedure Act, Code of Ala. 1975, §41-22-11.

Author: Alabama Board of Public Accountancy

Statutory Authority: Code of Ala. 1975, §§34-1-3, 41-22-4, 41-22-10.

History: Filed March 29, 1985.