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assessmenc merely because the Tax Commissioner has ruled on it. (d) On receipt of a notice of intent 5o file an appeal to the Tax Commissioner under subsection (c) above, the assessing official shall further suspend collection activity uncil a final determination is issued by the Tax Commissioner, unless mhe assessor determines that collection would be jeopardized by delay or that the taxpayer has no£ responded mo a requesc for relevanm information after a reasonable tmme. Interesc shall accrue in accordance with the provmsmons of section 20-3(f) , but no further penalty shall be mmposed while collection action is suspended. The term ~'[eopardized by delay" shall have the same meaning as set forth mn subsection (b) above. (e) Any caxpayer may requesc a written ruling regarding the application of the cax to a specific situation from the assessor. Any person requestmng such a ruling musm provide all the relevant facns for the situation and may present a rationale for the basis of an mnterpretation of the law most favorable co the maxpayer. Amy misrepresentatmon or change in the applicable law or the factual situation as presented in the ruling request shall invalidate any such ruling issued. A written ruling may be revoked or amended prospectively if (i) there is a change in mhe law, a courn decision, or (ii) che assessor notifies the taxpayer of a change mn the policy or interpretatmon upon which the ruling was based. However, any person who acms on a written ruling which later becomes invalid shall be deemed mo have acted in good faith during the period in which such ruling was in effect. Sec. 20-5.3. Recordkeeping and audits. Every person who is assessable with a license max shall keep sufficient records co enable the assessor mo verify the correcnness of nhe tax paid for the license years assessable and to enable the assessor no ascertain what ms the correcn amounn of max chat was assessable for each of those years. All such records, books of accounns and ocher information shall be open to inspection and examination by the assessor in order mo allow the assessor to establish whether a particular receipt is directly amnributable mo the taxable privilege exercised within this jurisdiction. The assessor shall provide the taxpayer with the o~tion co conduct the audit in the naxpayer's local business office, if the records are maintained there. In the event the records are maintained outside this iurisdiction, copies of the appropriate books and records shall be senn to the assessor's office upon demand. 10