(a)
- (1) Within seven (7) days from the receipt of the request, the Commissioner of Revenue will release requested information.
- (2) If the seventh day falls on a weekend or a state holiday, the information will be released on the first day after the weekend or holiday.
(3) The seven (7) days:
- (A) Will be calculated from the date the Commissioner of Revenue marked the request "Received"; and
- (B) Shall not include the date of receipt.
(b)
- (1) Information will be compiled and released on a calendar year basis.
(2)
- (A) All disclosable information, except motor fuel shrinkage information, has been compiled for:
(i) 1988;
(ii) 1989;
(iii) 1990; and
- (iv) 1991.
- (B) Motor fuel shrinkage information reported prior to the effective date of this regulation is currently being compiled.
- (C) All future motor fuel shrinkage information will be compiled as it is reported.
(D) Until the Revenue Division has completed this compilation, requests for motor fuel shrinkage allowance information will require a manual search of the taxpayers’ records.
- (c)
- (1) Manual searches will be performed as quickly as possible.
- (2) However, manual searches may require more than seven (7) days.
- (3) If a manual search cannot be completed in seven (7) days, the Commissioner of Revenue will inform the requestor within seven (7) days of the request.
- (4) If motor fuel shrinkage information is requested, the request should be prioritized, specifying the information needed first.