- (a) No other individual, partnership, limited liability company or corporation shall rely on a declaratory ruling issued to a petitioner.
- (b) A declaratory ruling issued with respect to a particular set of facts represents a holding of the department as to the particular set of facts and as to the petitioner only.
- (c) As a declaratory ruling is non-adjudicative, the petitioner shall not rely that any future adjudicative ruling will be consistent if in the context of the adjudicative proceeding any new evidence, facts or arguments are presented.
Source. #6565-B, eff 9-2-97 (formerly Emp 102.04), EXPIRED: 9-2-05 New. #8469, INTERIM, eff 11-1-05, EXPIRED: 4-30-06 New. #8626-A eff 5-6-06; renumbered by #10055 (formerly Emp 205.04)