Opinion not Final for Thirty Days

Opinion not Final for Thirty Days. A declaratory opinion shall not become final until the expiration of thirty (30) days after the issuance of the opinion. Prior to the expiration of thirty (30) days, the State Auditor may, in his discretion, withdraw or amend the declaratory opinion for any reason which is not arbitrary or capricious. Reasons for withdrawing or amending an opinion include, but are not limited to, a determination that the requestor failed to meet the requirements of the rules or that the opinion contains a legal or factual error. Each opinion letter must state that the date when the opinion is final.