A declaratory ruling issued to a taxpayer with respect to a particular transaction represents a holding of the department on that transaction for that taxpayer only.

Source. #1668, eff 11-18-80; ss by #2115-a, eff 8-10-82; ss by #2820, eff 8-17-84; ss by #4060, eff 5-29-86; ss by #4706, eff 11-21-89; ss by #5423, eff 6-23-92; ss by #6749, eff 5-19-98, EXPIRED: 5-19-06 New. #8658-A, eff 6-13-06; ss by #11185-A, eff 9-20-16