Tax Type
General Provisions
Description
GUIDELINES FOR PUBLIC PARTICIPATION IN REGULATION DEVELOPMENT AND PROMULGATION
Topic
Reports
Date Issued
09-18-1984
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- GUIDELINES FOR PUBLIC PARTICIPATION
IN REGULATION DEVELOPMENT AND PROMULGATION
- GUIDELINES FOR PUBLIC PARTICIPATION
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EFFECTIVE DATE: October 25, 1984
EXPIRATION DATE: N/A
SUPERSEDES: N/A
REFERENCES:
1. Va. Code § 9-6.14:7.1
AUTHORITY:
1. Va. Code § 58-48.6 (Va. Code § 58.1-203 effective January 1, 1985)
2. Va. Code § 9-6.14:7.1
SCOPE:
These guidelines are applicable to all persons interested in participating in the development and promulgation of department regulations.
PURPOSE:
The purpose of these guidelines is to detail the methods by which the department will solicit and utilize input from persons interested in participating in the regulation development and promulgation process.
ADOPTION DATE: September 18, 1984
(A) Generally. In developing any regulation which it proposes, the Department of Taxation ("department") is committed to soliciting input and comment from interested taxpayers, professional associations, and industry associations. Such input and participation shall be actively solicited by the department.
Any person who is interested in participating in the regulation development process should immediately notify the department in writing. Such notification of interest should be sent to Director, Tax Policy Division, Department of Taxation, P.O. Box 6-L, Richmond, VA 23282.
(B) Identification of Interested Parties. Prior to the development of any regulation, the Department shall identify persons whom it feels would be interested in or affected by the proposal. The methods for identifying interested parties shall include, but not be limited to, the following:
(a) Obtain annually from the Secretary of the Commonwealth a list of all persons, taxpayer groups, associations and others who have registered as lobbyists for the annual General Assembly session. This list will be used to identify interest groups which may be interested in the subject matter of the proposed regulation.
(b) Utilize the statewide listing of business, professional, civic and charitable associations and societies in Virginia published by the State Chamber of Commerce to identify additional industry and p]rofessional associations which might be interested in the regulation.
(c) Utilize department subject matter files to identify persons who have previously raised questions or expressed an interest in the subject matter under consideration through requests for formal rulings or administrative appeals.
(d) Utilize a standing list, compiled by the Department, of persons who have previously participated in public proceedings relative to similar subject matters or who have expressed an interest in all tax regulations.
(C) Notification of Interested Parties. (1) Generally. The department shall prepare a Notice of Intent to Develop Regulation ("Notice") prior to the development of any regulation. The Notice shall identify the subject matter and purpose for the development of the new regulations) and shall specify a time deadline for receipt of responses from persons interested in participating in the development process.
(2) Dissemination of Notice. The methods for disseminating the Notice to the public shall include, but not be limited to, the following:
(a) Send Notice to all persons identified (pursuant to Section (B) above) as having a potential interest in the regulation;
(b) Publish Notice in Virginia Register; and
(c) Request that industry, professional and taxpayer associations to whom the Notice is sent publish such notice in newsletters or journals or use any other means available to them to disseminate the Notice to the membership.
(D) Public Participation.
(1) Regulation Development. (a) Initial Comment. After interested parties have responded to the Notice, the department will analyze the level of interest. If sufficient interest exists, the department may schedule informal meetings prior to the development of any regulation to determine the specific areas of interest and/or concern and to gather factual information relative to the subject matter of the regulation. Alternatively, the department may elect to request that persons who have responded to the Notice make written submittals of comments, concerns and suggestions relative to the proposed regulation. (b) Preparation of Working Draft. Subsequent to the initial public input on the development of any regulation, the department shall develop a Working Draft of the proposed regulation. In certain instances where the technical nature of the subject matters merits, the department may request that industry or professional groups develop a working draft. A copy of this draft will be furnished to all persons who responded to the Notice indicating an interest in the regulation and to those persons participating in the initial comment phase of the development process. Persons to whom a copy of the Working Draft is furnished will be invited to submit written comments on the draft. If the response warrants, additional informal meetings may be held to discuss the working draft.
(2) Submission of Regulation to Administrative Process Act. Upon conclusion of the development process, the department shall prepare the regulation for submission to the Administrative Process Act ("APA"). The department shall furnish to all persons identified as having a potential interest in the subject matter, a copy of the regulation as submitted to the APA together with a copy of the General Public Notice of Informational Proceeding. A cover letter accompanying these documents shall explain the deadlines for submitting formal public comments under the APA. If a nonsubstantive regulation is being promulgated and comment will be restricted to written submittals, the date and place to which submittals must be made shall be clearly specified. Where a public proceeding is to be held, the time, date, and place shall be clearly specified. Additionally, the date by which persons intending to participate in the public proceeding should notify the department of their interest shall be noted. Persons who will participate will be encouraged to submit written copies of their comments in advance or at the public proceeding in order to insure that all comments are accurately reflected in the formal transcript of the proceeding.
(3) Adoption Period. Upon issuing an order adopting a regulation, the department, at its discretion, may send a copy of the regulation as adopted together with its response to comments made during the public proceeding or written submittal period, to participants.
(4) Publication of Final Regulation. When any regulation is published, the department shall print and distribute such regulation. The distribution of any regulation shall be made with a goal of increasing voluntary compliance.
Rulings of the Tax Commissioner