1. (a) Pursuant to Acts 1967, No. 434, petitions for declaratory orders as to the applicability of any rule, statute, or order enforced by the Assessment Coordination Division shall be in writing and signed by the petitioner.

2. (b) Petitions shall be filed in duplicate with the Director of the Assessment Coordination Division, who shall:

   1. (1) Have the date of receipt stamped thereon; and
   2. (2) Return one (1) copy to the petitioner.
3. (c) All petitions for declaratory orders shall be titled as such.
4. (d) In those instances in which the division’s response to a petition for a declaratory order is to be based on the opinion of the Attorney General, the director shall issue its declaratory order promptly on receipt of the official opinion of the Attorney General.
5. (e) With respect to all other petitions, the director shall issue a declaratory order in response to said petition within fifteen (15) working days from the date of filing by mailing a copy of the order to the petitioner by certified mail.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "STATUTORY AUTHORITY: A.C.A. 25-15-206" "Adopted 10/01/99"