Mississippi Administrative Code › Title 30 - Professions and Occupations › Part 1 - Mississippi State Board of Public Accountancy Rules and Regulations Appendix; Schedule of Fees › Chapter 9 - Administrative Procedures Rules › Rule 30-1-9.3 - DECLARATORY OPINION

Current through June 25, 2024
1. This rule is
				promulgated pursuant to Mississippi Code of 1972 Section
				25-43-2.103(2)
				of the Administrative Procedure Law, and is intended to set forth the Board's
				rules governing the form and content of requests for declaratory opinions and
				the Board's procedures regarding the requests as required by Mississippi Code
				Section
				25-43-2.103.
				These rules are intended to supplement and be read in conjunction with the
				provisions of the Mississippi Administrative Procedures Law, which may contain
				additional information regarding the issuance of declaratory opinions. In the
				event of any conflict between these rules and the Mississippi Administrative
				Procedures Law, the latter shall govern.
2. Persons Who May Request Declaratory
				Opinions. Any person with a substantial interest in the subject matter may make
				a request to the Board for a declaratory opinion by following the specified
				procedures. 'substantial interest in the subject matter" means: an individual,
				business, group or other entity that is directly affected by the Board's
				administration of the laws within its primary jurisdiction. "Primary
				jurisdiction of the agency" means the agency has a constitutional or statutory
				grant of authority in the subject matter at issue.
3. Subjects Which May Be Addressed In
				Declaratory Opinions. The Board will issue declaratory opinions regarding the
				applicability to specified facts of: (1) a statute administered or enforceable
				by the Board, (2) a rule promulgated by the Board, or (3) an order issued by
				the Board. The Board will not issue a declaratory opinion regarding a statute
				or rule which is outside the primary jurisdiction of the agency.
4. Circumstances In which Declaratory
				Opinions Will Not Be Issued. The Board may, for good cause, refuse to issue a
				declaratory opinion. Without limiting the generality of the foregoing, the
				circumstances in which declaratory opinions will not be issued include, but are
				not necessarily limited to:
(a) the matter is
				outside the primary jurisdiction of the Board;
(b) lack of clarity concerning the question
				presented;
(c) there is pending or
				anticipated litigation, administrative action, or other adjudication which may
				either answer the question presented by the request or otherwise make an answer
				unnecessary;
(d) the statute, rule,
				or order on which a declaratory opinion is sought is clear and not in need of
				interpretation to answer the question presented by the request;
(e) the facts presented in the request are
				not sufficient to answer the question presented;
(f) the request fails to contain information
				required by these rules or the requestor failed to follow the procedure set
				forth in these rules;
(g) the
				request seeks to resolve issues which have become moot, or are abstract or
				hypothetical such that the requestor is not substantially affected by the rule,
				statute or order on which a declaratory opinion is sought;
(h) no controversy exists concerning the
				issue as the requestor is not faced with existing facts or those certain to
				arise which raise a question concerning the application of the statute, rule,
				or order;
(i) the question
				presented by the request concerns the legal validity of a statute, rule or
				order;
(j) the request is not based
				upon facts calculated to aid in the planning of future conduct, but is,
				instead, based on past conduct in an effort to establish the effect of that
				conduct;
(k) no clear answer is
				determinable;
(l) the question
				presented by the request involves the application of a criminal statute or sets
				forth facts which may constitute a crime;
(m) the answer to the question presented
				would require the disclosure of information which is privileged or otherwise
				protected by law from disclosure;
(n) the question is currently the subject of
				an Attorney General's opinion request or the question has been answered by an
				Attorney General's opinion;
(o) a
				similar request is pending before this agency or any other agency or a
				proceeding is pending on the same subject matter before any agency,
				administrative or judicial tribunal, or where such an opinion would constitute
				the unauthorized practice of law;
(p) where issuance of a declaratory opinion
				may adversely affect the interests of the State, the Board, or any of their
				officers or employees in any litigation which is pending or may reasonably be
				expected to arise;
(q) the
				questions involves eligibility for a license, permit certificate or other
				approval by the Board or some other agency, and there is a statutory or
				regulatory application process by which eligibility for said license, permit,
				certificate or other approval would be determined.