State Administrative Procedure Acts require Departments of Revenue to follow detailed and strict procedural rules before adopting regulations.  Instead of adopting a regulation pursuant to the formal APA rulemaking process, many state DORs instead issue informal “guidance” such as notices, memos, bulletins and the like.  This begs the question: at what point does this informal guidance cross the line and require a state DOR to follow APA rulemaking procedure in order to enforce the guidance? Using recent caselaw as examples, this session will explore where to draw that line.

Speakers:

Moderator: David Hughes – Kilpatrick Townsend & Stockton

Jamie Szal – Brann & Isaacson

Matthew Schaefer – Schaefer Law

Nancy Prosser – Multistate Tax Commission

Learning Objectives:

After attending the session, a participant will:

• Learn about the requirement of state Administrative Procedure Acts

• Understand when a state department of revenue is required to follow formal rule making procedure

• Learn about cases where a state department of revenue improperly failed to follow formal rule making procedure

• Hear about the challenges faced by states in following formal rule making procedure

Register here.