(a) If the division determines that a petition for advisory opinion is not complete, the petitioner will be notified of the nature of the petition’s defects. The petitioner may then revise and resubmit the petition. The time within which an advisory opinion must be issued will start to run from the date of receipt of a complete petition for advisory opinion. If the notice to petitioner indicates that the petition has been deemed defective by virtue of a statement of facts that is unclear, incomplete, or insufficient to permit an opinion to be rendered, the petitioner has 30 calendar days from the date of the notice to provide the requested information, unless an extension of time is granted. If the department does not receive the requested information by the time it is due, the petition will be considered to be withdrawn.

(b) In addition, the Division of Taxation’s Audit Division will review the petition and may prepare a statement indicating that it disagrees with the petitioner’s description of the facts. The division will notify the petitioner of the Audit Division’s disagreement and the petitioner may submit a reply thereto within 30 days of receipt. The time to file such reply may be extended upon request of the petitioner. The petitioner may submit further statements during the course of the division’s consideration of the petition for advisory opinion. In each such instance the Audit Division may prepare a comment. The division will notify the petitioner and the petitioner will be afforded an opportunity to submit a reply in the same manner as that described above. Any additional submission by the petitioner will be deemed a modification of the petition and the period within which an advisory opinion must be issued will begin to run anew from the date the additional information is received.

If the division determines that a conference with the petitioner would be useful, a conference will be arranged, by telephone if possible, in such a manner as to cause the petitioner the least possible inconvenience. A petitioner may request a conference, but the scheduling of conferences is at the division’s sole discretion. Once a conference has been scheduled, a petitioner may request that the division postpone the conference. The granting of a postponement extends the time within which the advisory opinion must be issued.