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Home / File & pay taxes / Reviews and appeals / Rule 100 letter ruling review
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Rule 100 letter ruling review

Review of an adverse tax ruling issued by the Tax Information & Education (TI&E) section:

What is a tax ruling review?

It is an administrative review limited to a binding tax ruling issued to you by the Department’s TI&E section.  You may request a review of a ruling when you believe that the ruling contains a legal or factual error. 

When can I request a review of a tax ruling?

You may petition for a review of an adverse tax ruling within 30 days of the issuance of the ruling.   

Will I have a hearing?

No.   The review is limited to the documents and records reviewed by TI&E, any information you provide with the petition and your arguments as to why the tax ruling is in error. 

How will I know when the review is concluded?

You will receive a written determination. 

What if I disagree with the determination?

The determination is the final decision of the department and is not eligible for reconsideration or appealable to the Board of Tax Appeals.  You can ask for a new tax ruling from the TI&E section if the facts related to your business change.

More information

What Department actions are reviewable?

Rule 100 reviews

  • Starting a Rule 100 review
  • Extensions for requesting a Rule 100 review
  • Rule 100 Hearings
  • Rule 100 Decisions
  • Rule 100 Small claims review
  • Letter Ruling review

  • Rule 100 Executive level review
  • Rule 100 Reconsideration requests
  • Rule 100 Further appeal rights
  • Rule 100 Settlements
  • Publishing your Rule 100 decision

APA Appeals

  • What is an APA appeal?
  • Revocation of your business license
  • Reseller permit appeals
  • Unclaimed property appeals
  • Other APA appeals

Other information

  • Administrative review and hearings process video 
  • Authorizing law
  • Contact information
  • Taxpayer Survey
  • Settlement Track created to make settlement process quicker
  • Non-acquiescence statements
  • Statistics
  • Reseller permits
What Department actions are reviewable?

Rule 100 reviews

  • Starting a Rule 100 review
  • Extensions for requesting a Rule 100 review
  • Rule 100 Hearings
  • Rule 100 Decisions
  • Rule 100 Small claims review
  • Letter Ruling review
  • Rule 100 Executive level review
  • Rule 100 Reconsideration requests
  • Rule 100 Further appeal rights
  • Rule 100 Settlements
  • Publishing your Rule 100 decision

APA Appeals

  • What is an APA appeal?
  • Revocation of your business license
  • Reseller permit appeals
  • Unclaimed property appeals
  • Other APA appeals

Other information

  • Administrative review and hearings process video 
  • Authorizing law
  • Contact information
  • Taxpayer Survey
  • Settlement Track created to make settlement process quicker
  • Non-acquiescence statements
  • Statistics
  • Reseller permits
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