A declaratory ruling if issued after argument and stated to be binding, is binding between the Commissioner and parties on the state of facts alleged in the petition unless altered or set aside by a court in a proper proceeding as specified in T.C.A. § 4-5-107.

Authority: T.C.A. § 4-5-107. Administrative History: Original rule filed November 25, 1975; effective December 27, 1975.