[§231-10.7]  Temporary rulemaking authorityfor regulation of tax matters.  (a)  Notwithstanding any other law in title14, chapter 91, or chapter 201M to the contrary, the department is authorizedto adopt any temporary rules as the department may deem proper as provided inthis section.  Temporary rules may include the adoption, amendment, or repealof any rules concerning any matters which the department is authorized toregulate.

(b)  Temporary rules shall take effect sevendays after notice of the temporary rules is issued.  Notice under thissubsection shall require:

(1)  Making the temporary rules available on thedepartment's and the lieutenant governor's websites;

(2)  Making copies of the temporary rules available tothe public for inspection at the department's offices or copying if anyrequired fee is paid; and

(3)  Providing public notice of the substance of thetemporary rules at least once statewide.

(c)  Temporary rules shall be approved by thegovernor.

(d)  Any temporary rules issued by thedepartment shall also be issued as proposed administrative rules that shall besubject to the procedural requirements of chapter 91.

(e)  Temporary rules shall expire eighteenmonths from the date the temporary rules take effect.

(f)  Temporary rules shall conspicuouslyprovide the following information at the beginning of the temporary rules'text:

(1)  Notice stating the temporary nature of the rules;

(2)  The expiration date of the temporary rules; and

(3)  A statement advising that proposed administrativerules subject to chapter 91 are being simultaneously proposed for formaladoption.

(g)  Temporary rules shall have the same forceand effect as any other administrative rules. [L 2009, c 166, pt of §16]

 

Note

 

  Applicability of 2009 amendment.  L 2009, c 166, §27.