The Department of Revenue adopts rules to implement or make specific the laws which it administers.
Adopted rules have the force and effect of law.
In addition, the agency is required to make reasonable efforts to notify persons who may be significantly affected by the rules being proposed, by giving notice of its intention in newsletters, newspapers, or other publications, or through other means of communication. The Department of Revenue, in its effort to comply with the spirit of the APA, has decided to post notice of any proposed rules here on its web site.