Source: http://register.dls.virginia.gov/details.aspx?id=2474
Timestamp: 2019-08-22 15:42:47
Document Index: 314018288

Matched Legal Cases: ['§ 2', '§ 58', '§ 58', '§ 58', '§ 2', '§ 2', '§ 58', '§ 2', '§ 58', '§ 2']

Vol. 25 Iss. 4 (Fast-Track Regulation) 23VAC10-10, Guidelines For Public Participation In Regulation Development And Promulgation October 27, 2008
Vol. 25 Iss. 4 - October 27, 2008
Titles of Regulations: 23VAC10-10. Guidelines for Public Participation in Regulation Development and Promulgation (repealing 23VAC10-10-10 through 23VAC10-10-80).
23VAC10-11. Public Participation Guidelines (adding 23VAC10-11-10 through 23VAC10-11-110).
Statutory Authority: §§ 2.2-4007.02 and 58.1-203 of the Code of Virginia.
Public Comments: Public comments may be submitted until December 12, 2008.
Effective Date: December 28, 2008.
Agency Contact: Jennifer Lewis, Tax Policy Analyst, Department of Taxation, P.O. Box 27185, Richmond, VA 23261-7185, telephone (804) 371-2341, FAX (804) 371-2355, or email jennifer.lewis@tax.virginia.gov.
Basis: Section 58.1-203 of the Code of Virginia provides that the "Tax Commissioner shall have the power to issue regulations relating to the interpretation and enforcement of the laws of this Commonwealth governing taxes administered by the Department." The authority for the current regulatory action is mandatory under Chapter 321 of the 2008 Acts of Assembly.
Purpose: The purpose of this regulatory action is to repeal the current public participation guidelines and promulgate model public participation guidelines. The only change from the model public participation guidelines that TAX has made is to increase the public comment period for reproposed and fast-track regulations from 30 days to 60 days. This change is necessary to conform with § 58.1-203 of the Code of Virginia, which provides that "…notice of a proposed regulation shall appear at least sixty days in advance of the date prescribed for submittals."
Rationale for Using Fast-Track Process: As the proposed text does not make any changes to the model public participation guidelines, other than to conform to the mandate of § 58.1-203 of the Code of Virginia, this action is not expected to be controversial.
Substance: This regulatory action repeals the current public participation guidelines and promulgates model public participation guidelines. The only change from the model public participation guidelines that TAX has made is to increase the public comment period for reproposed and fast-track regulations from 30 days to 60 days. This change is necessary to conform with § 58.1-203 of the Code of Virginia, which provides that "…notice of a proposed regulation shall appear at least sixty days in advance of the date prescribed for submittals."
Section 58.1-203 of the Code of Virginia states that "in promulgating regulations, the Tax Commissioner shall follow the applicable provisions of the Administrative Process Act (§ 2.2-4000 et seq.), except that notice of a proposed regulation shall appear at least sixty days in advance of the date prescribed for submittals."
Summary of the Proposed Amendments to Regulation. The Department of Taxation proposes to adopt the model public participation guidelines developed by the Department of Planning and Budget in consultation with the Office of the Attorney General (as required by Chapter 321 of the 2008 Acts of Assembly), with one amendment; Tax proposes to lengthen the public comment period for re-proposed and fast-track regulations from 30 to 60 days.
Result of Analysis. The benefits likely exceed the costs for one or more proposed changes. There is insufficient data to accurately compare the magnitude of the benefits versus the costs for other changes.
Estimated Economic Impact. Pursuant to Chapter 321 of the 2008 Acts of Assembly, the Department of Planning and Budget, in consultation with the Office of the Attorney General, (i) developed model public participation guidelines (PPGs) and (ii) provided these model PPGs to each agency that has the authority to promulgate regulations. Chapter 321 requires that by December 1, 2008, each agency shall either (a) adopt the model public participation guidelines as an exempt action or (b) if significant additions or changes are proposed, promulgate the model public participation guidelines with the proposed changes as fast-track regulations pursuant to Code of Virginia § 2.2-4012.1.
The purpose of the model PPG legislation is threefold: first, to ensure that each agency or board has a current set of PPGs in place.1 Second, to ensure that each agency or board’s PPGs incorporate the use of technology such as the Virginia Regulatory Town Hall, email to the extent possible, and the use of electronic mailing lists. Last, but perhaps most importantly, to have uniform guidelines in place to facilitate citizen participation in rulemaking and to make those guidelines consistent, to the extent possible, among all executive branch boards and agencies.
The Department of Taxation is proposing only one change to the model PPGs, to increase the public comment period for re-proposed and fast-track regulations from 30 to 60 days. Increasing the public comment period from 30 to 60 days produces both potential benefits and costs. Additional time may allow additional individuals and entities to provide input who hear about proposed changes indirectly and not at the start of comment periods. On the other hand, increasing the public comment period will slow down the regulatory process and may delay the implementation of beneficial changes. As described above, promulgating the otherwise model PPGs will be beneficial in that the Tax PPGs will: 1) reflect current information, 2) incorporate the use of technology such as the Virginia Regulatory Town Hall, email to the extent possible, and the use of electronic mailing lists, and 3) be largely consistent with other agency PPGs which will facilitate citizen participation in rulemaking.
Businesses and Entities Affected. Since essentially all citizens and entities in the Commonwealth are either affected or potentially affected by tax law, the proposed amendments to the Department of Taxation PPGs potentially affect all citizens and entities in the Commonwealth.
Small Businesses: Costs and Other Effects. The proposed amendments do not directly affect small businesses.
1 Some agencies and boards have not updated their PPGs since the mid-late 1980’s.
Agency's Response to the Department of Planning and Budget's Economic Impact Analysis: The agency generally agrees with the Department of Planning and Budget’s Economic Impact Analysis. However, it notes that while the 60-day comment period TAX has chosen for reproposed and fast-track regulations is longer than that suggested in the Model Public Participation Guidelines, it is consistent with § 58.1-203 B of the Code of Virginia, which provides that "in promulgating regulations, the Tax Commissioner shall follow the applicable provisions of the Administrative Process Act (§ 2.2-4000 et seq.), except that notice of a proposed regulation shall appear at least sixty days in advance of the date prescribed for submittals."
The regulations comply with the legislative mandate (Chapter 321, 2008 Acts of Assembly) that agencies adopt model public participation guidelines issued by the Department of Planning and Budget by December 1, 2008. Public participation guidelines exist to promote public involvement in the development, amendment, or repeal of an agency's regulations.
This regulatory action repeals the current public participation guidelines and promulgates new public participation guidelines as required by Chapter 321 of the 2008 Acts of Assembly. Highlights of the public participation guidelines include (i) providing for the establishment and maintenance of notification lists of interested persons and specifying the information to be sent to such persons; (ii) providing for public comments on regulatory action; (iii) establishing the time period during which public comments shall be accepted; (iv) providing that the plan to hold a public meeting shall be indicated in any notice of intended regulatory action; (v) providing for the appointment, when necessary, of regulatory advisory panels to provide professional specialization or technical assistance and negotiated rulemaking panels if a regulatory action is expected to be controversial; and (vi) providing for the periodic review of regulations.
The only change from the model public participation guidelines that the Department of Taxation has made is to increase the public comment period for reproposed and fast-track regulations from 30 days to 60 days. This change is necessary to conform with § 58.1-203 of the Code of Virginia, which provides that "...notice of a proposed regulation shall appear at least sixty days in advance of the date prescribed for submittals."
23VAC10-11-10. Purpose.
The purpose of this chapter is to promote public involvement in the development, amendment or repeal of the regulations of the Department of Taxation. This chapter does not apply to regulations, guidelines, or other documents exempted or excluded from the provisions of the Administrative Process Act (§ 2.2-4000 et seq. of the Code of Virginia).
23VAC10-11-20. Definitions.
"Agency" means the Department of Taxation, which is the unit of state government empowered by the agency's basic law to make regulations or decide cases. Actions specified in this chapter may be fulfilled by state employees as delegated by the agency.
23VAC10-11-30. Notification list.
23VAC10-11-40. Information to be sent to persons on the notification list.
A. To persons electing to receive electronic notification or notification through a postal carrier as described in 23VAC10-11-30, the agency shall send the following information:
23VAC10-11-50. Public comment.
3. For a minimum of 60 calendar days following the publication of a reproposed regulation.
5. For a minimum of 60 calendar days following the publication of a fast-track regulation.
23VAC10-11-60. Petition for rulemaking.
23VAC10-11-70. Appointment of regulatory advisory panel.
23VAC10-11-80. Appointment of negotiated rulemaking panel.
23VAC10-11-90. Meetings.
23VAC10-11-100. Public hearings on regulations.
23VAC10-11-110. Periodic review of regulations.
VA.R. Doc. No. R09-1507; Filed September 25, 2008, 9:42 a.m.