SECTION 15. WHAT ARE THE USER FEE REQUIREMENTS FOR REQUESTS FOR LETTER RULINGS AND

DETERMINATION LETTERS? .............................................................................................. 48 .01 Legislation authorizing user fees.......................................................................................................................................... 48 .02 Requests to which a user fee applies ................................................................................................................................... 49 .03 Requests to which a user fee does not apply....................................................................................................................... 49 .04 Exemptions from the user fee requirements ........................................................................................................................ 49 .05 Fee schedule.......................................................................................................................................................................... 49 .06 Applicable user fee for a request involving multiple offices, fee categories, issues, transactions, or entities ................. 49 .07 Applicable user fee for substantially identical letter rulings or identical accounting method changes............................. 50 .08 Method of payment............................................................................................................................................................... 51 .09 Effect of nonpayment or payment of incorrect amount ...................................................................................................... 51 .10 Refunds of user fee............................................................................................................................................................... 51 .11 Request for reconsideration of user fee................................................................................................................................ 53