Proposed Text
23VAC10-10-10. Generally.
These guidelines shall govern the development or revision of
all regulations not exempt from the public participation provisions of the
Administrative Process Act ("APA") (APA), Chapter 1.1:1
40 (§9-6.14:1 (§2.2-4000 et seq.) of Title 9 2.2
of the Code of Virginia. These guidelines seek to expand participation by
providing for electronic exchange with the public and thereby increasing
participation, reducing costs, and improving the speed of communication.
In developing any regulation which that it
proposes, the Department of Taxation ("department") (department)
is committed to soliciting a high level of input and comment from a broad cross
section of interested taxpayers, professional associations, and industry
associations. Such input and participation shall be actively solicited by the
department.
The department will generally promulgate new regulations or
revise existing regulations as the result of federal or state law changes,
regulatory changes by other federal or state agencies, changes or
clarifications in department policy, or upon petition by an individual or
group. Petitions requesting revision or development of a regulation will be
responded to by the department within 180 days from the date the petition is
received by the department as provided for in the APA.
Any person who is interested in participating in the
regulation development process generally, or in specific regulation development
efforts, or who wishes to petition for the development or revision of a
regulation or regulations, should notify, preferably by email, the department
department's regulatory coordinator or other agency contact listed on the
Virginia Department of Planning and Budget's Virginia Regulatory Town Hall
(Town Hall) in writing. Such notification of interest should be sent to
Assistant Commissioner for Tax Policy, Department of Taxation, P.O. Box 1880,
Richmond, Virginia 23282-1880.
Statutory Authority
§§9-6.14:7.12.2-4007.02 and 58.1-203 of the Code of
Virginia.
Historical Notes
Derived from VR630-0-1 §1.1, eff. June 29, 1994; amended, Virginia Register Volume 24, Issue 12, eff. April 19, 2008.
Part II
Identification of Interested Parties
23VAC10-10-20. Identification of interested parties.
Prior to the development of any regulation, A. Any
associations, committees, groups, or individuals interested in the department's
regulatory activities should enroll as registered users on the Town Hall and
choose to receive notification of the department's regulatory activities.
Additionally, the department shall identify associations, committees,
groups, or individuals whom it feels would be interested in or affected by the
proposal its regulatory activities and request that they enroll as
registered users on the Town Hall and choose to receive notification of the
department's regulatory activities. The methods for identifying interested
parties generally shall include, but not be limited to, the following:
1. 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 groups which that may be interested in
the subject matter of the proposed regulation department's regulatory
activities.
2. Utilize the statewide listing of business, professional,
civic, and charitable associations and societies in Virginia published by the State
Virginia Chamber of Commerce to identify industry and professional
associations which that might be interested in the regulation
department's regulatory activities.
3. Utilize department subject matter files to identify persons
who have previously raised questions or expressed an interest in the subject
matter under consideration state and local tax issues through
requests for formal rulings or administrative appeals.
4. 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.
5. Utilize a standing list, compiled by the department, of attorneys, certified public accountants, and corporate tax personnel who practice in the field of state and local taxation.
6. Develop a list of persons who, in accordance with 23VAC10-10-10, petitioned for the development or revision of a regulation or notified the department of an interest in participating in the regulation development process.
B. The department may periodically request that those persons who have enrolled as registered users on the Town Hall with respect to the department's regulatory activities indicate their desire to continue to receive notification of the department's regulatory activity electronically. When either electronic mail is returned as undeliverable or there has been no response to the request from the department, the department may request that such persons be removed from the Town Hall's list of registered users with respect to the department's regulatory activities.
Statutory Authority
§§9-6.14:7.12.2-4007.02 and 58.1-203 of the Code of
Virginia.
Historical Notes
Derived from VR630-0-1 §2.1, eff. June 29, 1994; amended, Virginia Register Volume 24, Issue 12, eff. April 19, 2008.
Part III
Notification of Interested Parties
23VAC10-10-30. Generally.
The department shall prepare a Notice of Intended Regulatory
Action ("notice") (notice) prior to the development of
any regulation when required by the APA. The notice shall identify
the subject matter and intent of the planned regulation(s) and shall specify a
time deadline of at least 30 days for receipt of responses from persons
interested in participating in the development process. The notice shall also
state whether the department intends to conduct a public hearing on the
regulation after its publication. See 23VAC10-10-70 conform to the
requirements of the APA.
Statutory Authority
§§9-6.14:7.12.2-4007.02 and 58.1-203 of the Code of
Virginia.
Historical Notes
Derived from VR630-0-1 §3.1, eff. June 29, 1994; amended, Virginia Register Volume 24, Issue 12, eff. April 19, 2008.
23VAC10-10-40. Dissemination of notice.
The methods for disseminating the notice to the public generally shall include, but not be limited to, the following:
1. Sending the notice to all persons identified pursuant to
23VAC10-10-20 as having a potential interest in the regulation Posting
the notice on the Town Hall; and
2. Publishing the notice in The the Virginia
Register of Regulations; and.
3. Requesting 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
their membership.
Statutory Authority
§§9-6.14:7.12.2-4007.02 and 58.1-203 of the Code of
Virginia.
Historical Notes
Derived from VR630-0-1 §3.2, eff. June 29, 1994; amended, Virginia Register Volume 24, Issue 12, eff. April 19, 2008.
23VAC10-10-50. Working draft.
The department may elect to begin development of a working draft of the regulation (see 23VAC10-10-60 B) during the period of time covered by the notice. Also, the department may choose to develop a working draft prior to this time and disseminate the draft to interested persons along with the notice in order to facilitate informed comments.
The department will not submit a proposed regulation to the
Registrar of Regulations for publication in The Virginia Register of
Regulations until a minimum of 30 days after the notice is published in The
Virginia Register of Regulations.
Statutory Authority
§§9-6.14:7.1 2.2-4007.02 and 58.1-203 of the Code
of Virginia.
Historical Notes
Derived from VR630-0-1 §3.3, eff. June 29, 1994; amended, Virginia Register Volume 24, Issue 12, eff. April 19, 2008.
Part IV
Public Participation
23VAC10-10-70. Submission of the regulation under the Administrative Process Act.
Upon consideration of comments received in connection with the
working draft, the department shall prepare a proposed regulation for
submission under the APA. After submission of the proposed regulation to the
Registrar of Regulations pursuant to the APA, the regulation will be published
in The the Virginia Register of Regulations.
The department shall furnish to all interested parties
identified in accordance with 23VAC10-10-20, post on the Town Hall a
copy of the regulation as submitted under the APA, together with any other
material that may be helpful in better understanding the regulation. A cover
letter accompanying these documents shall explain the deadlines for submitting
formal public comments under the APA. A minimum of 60 days shall be provided
for the submission of written comments after the proposed regulation is
published in The Virginia Register of Regulations.
Except in the case of nonsubstantive or noncontroversial changes, the department will generally conduct a public hearing on proposed regulations. If comment will be restricted to written submittals, the date and place to which submittals must be made shall be clearly specified.
In cases when the department states in the notice that it
does not intend to hold a public hearing, no such hearing is required unless
the Governor requests the department to do so or the department receives
requests for a hearing from 25 or more persons.
Where a public hearing is to be held, the time, date, and
place shall be clearly specified in the department's communications with
interested parties. Additionally, notice of the public hearing will be
publicized in accordance with the APA, including publication in the Richmond
Times-Dispatch or another newspaper of general circulation in the state capital
posted on the Town Hall and publication published in The
the Virginia Register of Regulations.
When a public hearing will be held, persons who will participate will be encouraged to submit written copies of their comments in advance or at the hearing in order to insure that all comments are accurately reflected in the formal transcript of the proceeding.
Statutory Authority
§§9-6.14:7.12.2-4007.02 and 58.1-203 of the Code of
Virginia.
Historical Notes
Derived from VR630-0-1 §4.2, eff. June 29, 1994; amended, Virginia Register Volume 24, Issue 12, eff. April 19, 2008.
23VAC10-10-80. Adoption period.
Upon responding to all public comments on the proposed regulation and making any changes it deems necessary based upon such comments, the department may adopt the regulation.
The final regulation will also be posted on the Town Hall
and published in The the Virginia Register of Regulations. Generally,
the final regulation will become effective 30 days after its publication in The
Virginia Register of Regulations.
However, when one or more changes of substantial impact
have been made between the proposed and final regulation, a person may petition
the department to request an opportunity to submit additional comments on the
change(s). In any case in which 25 or more such requests are received, the
department will suspend the adoption of the regulation for 30 days to allow for
additional public comment, except when the department determines that the change(s)
in question are minor or inconsequential in their impact.
Similarly, the Governor has the discretion to suspend the
regulatory process for 30 days to enable the department to seek additional
public comment on any substantial change(s) made between the proposed and final
regulations.
At In addition to the requirements specified in
§2.2-4012 E of the Code of Virginia relating to the draft summary description
of public comments, at least five days prior to adopting a regulation, the
department will send post a copy of the final regulation together
with a summary of public comments and its responses to all commentators and
interested parties on the Town Hall.
Statutory Authority
§§9-6.14:7.12.2-4007.02 and 58.1-203 of the Code of
Virginia.
Historical Notes
Derived from VR630-0-1 §4.3, eff. June 29, 1994; amended, Virginia Register Volume 24, Issue 12, eff. April 19, 2008.
23VAC10-10-90. Publication of final regulation. (Repealed.)
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 tax compliance.
Statutory Authority
§§9-6.14:7.1 and 58.1-203 of the Code of Virginia.
Historical Notes
Derived from VR630-0-1 §4.4, eff. June 29, 1994; amended, Virginia Register Volume 24, Issue 12, eff. April 19, 2008.