This decision establishes conditions for refunding fees for private clarification requests the FTA does not issue. A full refund is granted if a request is not issued, with a partial refund if a multi-tax request yields a clarification for only one tax. Per Article 2, cases for non-issuance and potential refund include: withdrawal within two business days; if the applicant is under tax audit; if the request is a duplicate; or if related to legislative amendments. It also covers requests from non-Corporate Tax registrants on non-registration matters, and requests about procedures from a prior FTA decision.