| under no duty to otherwise notify the requestor of the modification
or revocation.
(3) A ruling that is modified or revoked due to a change
in federal or state law, a final decision of a court of law, or a
change in agency rule is effective on the date of the event requiring
the modification or revocation. If a ruling is modified or revoked
due to a change in comptroller policy that is not reflected in an
agency rule, the ruling is effective until the date of the written
notice sent to the requestor or person for which the request was made.
(f) Confidentiality. Information provided to the comptroller
when requesting a general information letter or private letter ruling,
and any general information letter or private letter ruling issued
by the comptroller, remain confidential to the extent provided by
the Public Information Act, Texas Government Code Ann., Chapter 552,
and controlling interpretations as applied to the comptroller by the
Attorney General's office and court decisions.
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